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A query was raised regarding whether severance payments for the termination of employment contracts must comply with the attachment limits applicable to wages and salaries. The Directorate General for Labour (DGT) has ruled that these amounts do not constitute salary and therefore do not benefit from the limits set out in the Civil Procedure Law.
Cuestión planteada Si se debe efectuar el embargo sobre la indemnización por extinción de contrato laboral.
Los límites de embargabilidad del artículo 607 de la LEC se aplican exclusivamente a las percepciones con consideración de sueldo, salario o pensión. Según el Estatuto de los Trabajadores, las indemnizaciones por despido o rescisión no tienen consideración de salario. Por tanto, la indemnización por rescisión no se beneficia de los límites de embargabilidad aplicables a los salarios.
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