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A query was raised regarding whether Minimum Vital Income is exempt from seizure in the event of a tax levy. The Directorate General of Taxes (DGT) ruled that, as there is no express declaration of absolute immunity from seizure, the general regime for the seizure of wages and pensions under the Civil Procedure Law applies.
Cuestión planteada Contestación sobre la embargabilidad del ingreso mínimo vital.
El ingreso mínimo vital no tiene consideración de inembargable por falta de declaración expresa en una norma con rango legal. Por interpretación conjunta de la normativa, estas prestaciones quedan sujetas al régimen de embargabilidad del artículo 607 de la LEC. En consecuencia, será embargable cuando supere los tramos establecidos en dicho artículo en relación con el salario mínimo interprofesional.
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