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A query was raised regarding whether the non-seizability limit based on the national minimum wage (SMI) should be applied proportionally to the days worked in a month or in full. The Directorate-General for Labour (DGT) ruled that the monthly SMI must be applied in its entirety to determine the non-seizable portion of monthly earnings.
Cuestión planteada ¿La referencia al salario mínimo interprofesional se debe entender de forma íntegra o proporcionalmente en función de los días durante el mes en que estuvo vigente el contrato del trabajador a los efectos de la determinación de los límites de embargabilidad en materia tributaria de los sueldos y salarios?
El límite de inembargabilidad del artículo 607 de la LEC se aplica por referencia al SMI mensual fijado por la normativa laboral. La normativa no establece distinciones o proporciones cuando el salario no se devenga por el mes íntegro. Por tanto, la referencia al SMI mensual debe aplicarse de forma íntegra a las percepciones acumuladas mensuales del trabajador, sin importar el tiempo mensual en que se hayan devengado.
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