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V3104-19 5 November 2019 · SG de Tributos Criterion in force
OTRO · embargo de salarios

Seizure limits apply to the sum of monthly salary and extraordinary payments received

A query was raised regarding how to apply seizure limits to salary when non-prorated extraordinary payments are involved. The DGT ruled that these limits must be applied to the total accumulated monthly earnings.

The question raised

The consultant raises the question of how the seizure of salary should be executed in the event that there are non-prorated extraordinary payments, for the purposes of applying the limits of Article 607 of the LEC, in the month corresponding to the receipt of said extraordinary payment.

The DGT's ruling

The seizure limits set forth in Article 607 of the LEC apply to the total amount of accumulated monthly earnings. In months in which an extraordinary payment is received alongside the ordinary salary, the limits shall be applied as a single unit to the sum of both concepts. This is due to the fact that paragraph 3 of the aforementioned article establishes that, if the judgment debtor receives more than one type of payment, these shall be accumulated to deduct the non-seizable portion only once.

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