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The inquirer asks how to apply salary attachment limits when extra payments are involved or pro-rated. The DGT establishes that the non-attachable limit changes depending on whether the payment is received in a specific month or distributed across 12 monthly payslips.
Cuestión planteada El consultante solicita que se le informe sobre la forma de aplicar los límites de embargabilidad sobre el sueldo en el caso de que existan pagas extraordinarias o en el supuesto de que las pagas extraordinarias se encuentren prorrateadas, cobrando en este último caso 12 nóminas al año.
Si en un mes se percibe la mensualidad ordinaria junto a una paga extraordinaria, el límite de inembargabilidad es el doble del SMI mensual. Si la parte proporcional de las pagas extraordinarias ya está incluida en el sueldo mensual, el límite de inembargabilidad 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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