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A query was raised regarding whether the wages of an individual receiving income from employment can be attached. The Directorate General for Taxes (DGT) responds that salaries are attachable assets, provided the non-attachability limits of the national minimum wage are respected.
Cuestión planteada Posibilidad de embargar la nómina percibida.
Los sueldos, salarios y pensiones son bienes embargables según la Ley General Tributaria. El embargo debe seguir la escala establecida en la Ley de Enjuiciamiento Civil, siendo inembargable la parte que no exceda el salario mínimo interprofesional. El exceso sobre dicho mínimo se embargará aplicando los porcentajes progresivos previstos en la normativa civil.
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