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The applicant asks whether a new commercial transaction with a debtor is subject to a previously notified attachment of credits. The DGT rules that future credits of uncertain existence cannot be attached; attachment is limited to credits already accrued or successive payments within continuous performance contracts.
Cuestión planteada Si posteriormente a la contestación de la diligencia de embargo se realiza una operación comercial con el deudor ¿quedaría esta no sujeta al embargo emitido en la citada diligencia?
No es posible embargar créditos futuros aún no nacidos o de incierta existencia. El embargo se aplica a créditos devengados cuyo vencimiento no haya llegado, quedando estos afectados a la deuda. Asimismo, en operaciones de tracto sucesivo o con pagos sucesivos, se ordenará el ingreso de los importes hasta el límite de la deuda.
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