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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.
Cuestión planteada El consultante plantea como debe ejecutarse el embargo sobre el salario en el caso de que existan pagas extraordinarias no prorrateadas, a efectos de aplicación de los límites del artículo 607 de la LEC, en el mes correspondiente a la percepción de dicha paga extraordinaria.
Los límites de embargabilidad del artículo 607 de la LEC se aplican a la totalidad de las percepciones mensuales acumuladas. En los meses en que se perciba una paga extraordinaria junto al salario ordinario, los límites se aplicarán de forma única sobre la suma de ambos conceptos. Esto se debe a que el apartado 3 del citado artículo establece que, si el ejecutado percibe más de una percepción, estas se acumularán para deducir una sola vez la parte inembargable.
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