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Seizability: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 14 rulings · 2016–2024

Current position

Benefits such as the minimum vital income are subject to the seizability regime of Article 607 of the LEC due to the lack of an express declaration of non-seizability in a regulation with the rank of law. These amounts are seizable when they exceed the thresholds established in relation to the minimum interprofessional wage. To apply the limits, all remunerations that have the status of a salary must be accumulated.

The DGT maintains a constant stance in which non-seizability only proceeds if an express legal norm exists. It has been reaffirmed that both the proceeds from exploitation rights and certain public benefits are governed by the seizability scale for salaries and pensions under Article 607 of the LEC. No change in criterion is observed, but rather a repeated application of the need for a legal basis to declare non-seizability.

Turning points

  1. V2922-17

    Establishes that the proceeds from exploitation rights are considered salaries for attachment purposes and determines that all remunerations of the holder must be accumulated to deduct the non-seizable portion only once.

  2. V2371-24

    Clarifies that the minimum vital income is subject to the seizability regime of Article 607 of the LEC as there is no regulation with the rank of law that expressly declares it non-seizable.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
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