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A consultant asks whether they can oppose attachments on remuneration that does not exceed the non-attachable minimum without incurring joint and several liability. The DGT rules that the attachment must be executed exactly as ordered, as it is not the payer's responsibility to assess the legality of the debt or the diligence of the process.
Cuestión planteada 1) ¿Puede el consultante oponerse a la ejecución de los embargos sobre retribuciones que no superan el mínimo inembargable sin incurrir en la responsabilidad solidaria prevista en el artículo 42.2.b) de la LGT?.
El pagador debe ejecutar las diligencias de embargo en sus estrictos términos, sin valorar si la actuación tributaria incurre en errores o si se ajusta a Derecho. Si el pagador incumple una orden de embargo, podría incurrir en la responsabilidad solidaria del artículo 42.2 de la LGT. Es el deudor quien debe interponer los recursos o reclamaciones correspondientes para alegar la inembargabilidad de sus bienes o cualquier otro motivo de oposición.
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