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The applicant asks whether output VAT amounts are subject to the non-seizability limits applicable to wages. The Directorate-General for Tax responded that, as these amounts do not constitute tax debt and are freely disposable, they are subject to attachment, and that the limits set by the Civil Procedure Law (LEC) only apply to payments with the character of a salary.
Cuestión planteada 1. ¿Las cuotas repercutidas por el IVA devengado que en su caso concurran forman parte de la base sobre la que se aplican los límites del artículo 607 de la Ley 1/2000, de 7 de enero, de Enjuiciamiento Civil, (BOE de 8 de enero), en adelante LEC?
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