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A company asks whether it can pay salaries or dismissal indemnities from a bank account not belonging to the worker (at the worker's request) when an embargo exists. The DGT responds that this does not breach the embargo procedure, provided the amount due to the Administration is deducted first.
Cuestión planteada “Primera. En caso de que, como consecuencia del despido y de una eventual conciliación laboral, proceda el abono de una indemnización o cantidad transaccional al trabajador, ¿puede la empresa realizar dicho pago en la cuenta bancaria expresamente designada por el trabajador, aunque la titularidad formal de la cuenta corresponda a su pareja, siempre que conste autorización escrita del trabajador y se mantenga la imputación laboral, fiscal y documental de la cantidad a nombre del trabajador?
El abono de una nómina embargada en una cuenta de titularidad distinta a la del deudor no supone un incumplimiento si el pagador detrae previamente el importe que debe ingresar a la Administración. El incumplimiento ocurre si se abona la totalidad sin retener la parte afectada o si se utiliza el cambio de cuenta para ocultar la titularidad del rendimiento. Las indemnizaciones por despido también están sujetas al embargo y no gozan de los límites de inembargabilidad del salario.
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