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The inquiry concerns the application of seizure limits on wages and pensions when extraordinary payments are received. The DGT has announced that, following a TEAC ruling, the non-seizability limit varies depending on whether the payment is received in full or is pro-rated.
Cuestión planteada
Si en un mes se percibe la mensualidad ordinaria junto a una paga extraordinaria (íntegra o prorrateada), el límite de inembargabilidad es el doble del SMI mensual. Si la parte proporcional de las pagas ya está incluida en el sueldo mensual, el límite de inembargabilidad es el SMI anual prorrateado entre 12 meses. Este criterio es vinculante para la Administración tributaria.
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