Doctrine by topic · DGT Observatory

Seizure: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2022

Current position

Seizure must respect the non-seizability limits of article 607 of the LEC (Civil Procedure Law), applicable to perceptions considered as salary, wages, or pension. In assets held pro indiviso, seizure is limited exclusively to the share of participation of the person liable for payment and must be notified to the co-owners. Mere co-ownership does not generate joint or subsidiary tax liability.

The DGT's position remains stable regarding the protection of the share of participation in pro indiviso assets and the liability of co-owners. The non-seizability limits have been specified, clarifying that severance pay does not enjoy the protection applicable to wages according to the interpretation of article 607 of the LEC.

Turning points

  1. V3255-20

    Clarifies that severance pay or termination payments are not considered wages and, therefore, do not benefit from the non-seizability limits of the LEC.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V3255-20 30 Oct 2020

Severance pay is not subject to minimum wage attachment limits

SG de Tributos
embargoindemnizaciónsalarioextinción de contratolímites de embargabilidad LGT — Ley 58/2003 General Tributaria art. 169.2.cLGT — Ley 58/2003 General Tributaria art. 7.2
Affects CompanyExpat · Non-residentIndividual
V0019-16 5 Jan 2016

Bail and precautionary attachments must be declared for Wealth Tax purposes

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
fianzalibertad provisionalmedida cautelarembargotitularidad LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 3LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 24
Affects CompanyExpat · Non-residentIndividual
Email
Contact