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A query was raised regarding how a salary attachment should be executed when an employee leaves mid-month. The DGT ruled that the non-seizability limit based on the Minimum Interprofessional Wage (SMI) applies in full to monthly earnings, regardless of the actual time worked.
Cuestión planteada El consultante plantea cómo debe ejecutarse el embargo sobre el salario en el caso de que el trabajador haya causado baja a mitad del mismo.
El límite de inembargabilidad del artículo 607 de la LEC se aplica de forma íntegra a todas las percepciones mensuales acumuladas del trabajador. No existe distingo o proporción en la aplicación de dicho límite en función de si el devengo de las cantidades no se ha producido por el mes íntegro. La referencia al SMI mensual debe aplicarse a la totalidad de las percepciones acumuladas que tengan consideración de sueldo o salario.
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