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A query was raised regarding whether the attachment of a credit arising from the sale of a vessel's products should include the portion due to the crew. The DGT ruled that the attachment applies to the entirety of the sums owed by the debtor to the party obliged to pay.
Cuestión planteada En el caso de que se trate de un crédito generado por la venta del producto obtenido por parte del armador de una embarcación y su tripulación, ¿el embargo del mismo ha de realizarse sobre la totalidad del importe del crédito, o ha de descontarse la parte que le corresponde a la tripulación en función de la normativa aplicable?
El embargo del crédito debe entenderse referido a la totalidad de las cantidades a satisfacer por el consultante al obligado al pago de la Hacienda Pública. La Administración no determina si la titularidad del crédito corresponde íntegramente al armador o si la tripulación participa en ella, debiendo resolverse dicha titularidad según la normativa aplicable.
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