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An intellectual property management entity inquired about applying attachment limits when payments to authors are made on an annual, semi-annual, or quarterly basis. The Directorate-General for Legal Services (DGT) ruled that these amounts are considered wages and must be aggregated to deduct the non-attachable portion only once.
Cuestión planteada Cómo se aplican los límites legales de embargabilidad de salarios en relación con los derechos de propiedad intelectual que se liquidan de forma anual, semestral o trimestral.
Los frutos de los derechos de explotación de un autor se consideran salarios para efectos de embargo y retenciones. Para aplicar los límites de embargabilidad del artículo 607 de la LEC, deben acumularse todas las retribuciones del titular que tengan esa condición. Esto permite deducir una sola vez la parte inembargable (el SMI y los porcentajes de la escala legal), incluso si las liquidaciones no son mensuales.
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