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A query was raised regarding whether income tax (IRPF) refunds resulting from excess withholdings are protected by the non-seizability rules applicable to wages. The Directorate General for Tax Assurance (DGT) ruled that these amounts do not constitute wages and, therefore, the seizure limits set out in the Civil Procedure Law do not apply.
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Los límites de embargabilidad del artículo 607 de la LEC se aplican exclusivamente a las percepciones que tengan la consideración de salario según el Estatuto de los Trabajadores. Las cantidades que el contribuyente percibe en concepto de devoluciones derivadas de la normativa del IRPF, por exceso de retenciones soportadas, no pueden considerarse como salarios a estos efectos.
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