Doctrine by topic · DGT Observatory

Seizure Limits: 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 18 rulings · 2016–2020

Current position

The seizure limits under Article 607 of the LEC apply exclusively to perceptions considered as salary, wages, or pensions according to the Workers' Statute. Severance or dismissal indemnities are not considered salary and do not benefit from these limits. In the case of multiple perceptions in the same month, such as salary and bonuses, the total must be summed to apply a single deduction for the non-seizable portion.

The DGT's position remains constant in applying the LEC limits solely to salary concepts. The doctrine has specified that allowances and severance indemnities fall outside this protection regime. Likewise, the need to accumulate all monthly perceptions to apply the limit as a single deduction has been reaffirmed.

Turning points

  1. V4180-16

    Establishes that monthly perceptions must be accumulated, including the extraordinary payment, to deduct the non-seizable portion only once.

  2. V1570-18

    Determines that allowances without salary consideration are not subject to the LEC limits and are subject to unlimited seizure.

  3. V0169-19

    Clarifies that severance indemnities are not considered salary and do not benefit from the SMI limits.

Analysis based on 17 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
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
V0169-19 25 Jan 2019

SMI seizure limits apply only to payments classified as salary

SG de Tributos
embargo de sueldossalario mínimo interprofesionalindemnización por rescisiónpercepciones económicaslímites de embargabilidad LGT — Ley 58/2003 General Tributaria art. 169.2.cLGT — Ley 58/2003 General Tributaria art. 7.2
Affects CompanyExpat · Non-residentIndividual
V4180-16 30 Sept 2016

Seizure limits apply to the sum of monthly salary and extraordinary payments

SG de Tributos
embargo de salarioslímites de embargabilidadpaga extraordinariapercepciones acumuladassalario mínimo interprofesional LGT — Ley 58/2003 General Tributaria art. 169.2.cLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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