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A query was raised regarding how salary seizure limits should be applied when an employer pays an extraordinary payment. The DGT ruled that limits must be applied to the total accumulated monthly earnings.
Cuestión planteada El consultante plantea cómo se aplican los límites legales de embargabilidad de salarios en los meses en los que el empleador abona una paga extraordinaria.
Los límites de embargabilidad del artículo 607 de la LEC deben aplicarse a la totalidad de las percepciones mensuales acumuladas, lo que incluye el salario mensual ordinario y la paga extraordinaria. Esto se debe a que, según el apartado 3 de dicho precepto, si el ejecutado percibe más de una percepción, estas deben acumularse para deducir una sola vez la parte inembargable.
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