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V1908-23 3 July 2023 · SG de Tributos Criterion in force
OTRO · embargabilidad

Compensation for personal injury is not subject to the seizure limits applicable to wages

A query was raised regarding whether compensation for personal injury could be exempt from seizure under the limits applicable to salaries and pensions. The Directorate-General for Labour (DGT) ruled that, as it is not classified as a salary under the Workers' Statute, these limits do not apply.

The DGT's ruling

The seizure limits set forth in Article 607 of the Civil Procedure Law apply exclusively to income classified as wages, salaries, and pensions. To determine this classification, reference must be made to labor regulations. According to the Workers' Statute, indemnities are not classified as wages. Therefore, compensation for personal injury does not benefit from the seizure limits applicable to wages.

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