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A query was raised regarding how to apply unseizability limits for wages and pensions when extraordinary payments are received. The DGT establishes that the unseizability limit shall be twice the monthly SMI if the payment is received in full, or the prorated annual SMI if the payment is prorated.
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En el mes en que se percibe una gratificación o paga extraordinaria junto a la mensualidad ordinaria, el límite de inembargabilidad será el doble del SMI mensual. Si el sueldo mensual ya incluye la parte proporcional de las pagas extraordinarias, el límite será el SMI anual (SMI mensual x 14) prorrateado entre 12 meses. En ambos supuestos, al exceso sobre dicho límite se le aplicará la escala de porcentajes del artículo 607.2 de la LEC.
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