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The inquirer asks whether the Tax Agency can seize a minimum non-contributory pension and a grant from the Generalitat de Catalunya. The Directorate General for Taxes (DGT) responds that this is possible, provided that the non-seizability limits established in the Civil Procedure Law and specific regulations are respected.
Cuestión planteada Si para efectuar el cobro de una deuda puede Hacienda proceder al embargo las referidas percepciones
La Administración Tributaria puede proceder al embargo de una pensión no contributiva respetando los límites previstos en la LEC. Respecto a las ayudas de Comunidades Autónomas, estas pueden ser embargadas siempre que no hayan sido declaradas inembargables por una norma con rango legal. Si la ayuda se encuentra entre las prestaciones de subsistencia o riesgo de exclusión social recogidas en el Real Decreto-ley 9/2015, se aplicarán los mismos límites de la LEC que para los sueldos y pensiones.
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