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A query was made regarding how to proceed when a new seizure order is issued against a salary that is already subject to a prior Social Security seizure. The DGT ruled that, once the garnishable scale has been applied, it is not possible to seize the remainder of the salary for a new debt.
Cuestión planteada El consultante plantea como debe ejecutarse el embargo sobre el salario en el caso de que ya exista un embargo previo sobre el mismo.
Según la interpretación del Tribunal Económico Administrativo Central y la doctrina de este Centro Directivo, una vez embargada la parte proporcional del salario conforme a la escala del artículo 607.2 de la Ley de Enjuiciamiento Civil, si concurre una nueva deuda, no es posible embargar el resto, debiendo quedar este libre de responsabilidad.
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