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Monthly Perceptions: 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 10 rulings · 2016–2023

Current position

The non-seizability limit of the monthly SMI (Minimum Interprofessional Wage) established in Article 607 of the LEC (Civil Procedure Law) applies in full to the totality of the worker's accumulated monthly perceptions. This includes ordinary salary, advances, extraordinary gratifications, and prorated portions of extra payments. No distinctions or proportions are permitted when amounts have not been accrued for the full month, such as in cases of sick leave.

The DGT's position has remained constant since 2016, reaffirming that non-seizability is calculated based on the sum of all monthly perceptions. Throughout the rulings, it has been specified that this criterion includes advances, extraordinary gratifications, and prorated payments. The doctrine confirms that the limit applies in full regardless of whether the accrual covers the entire month.

Turning points

  1. V2029-16

    Establishes that the reference to the monthly SMI must be applied in full to the accumulated perceptions, regardless of whether the salary is not accrued for the full month.

  2. V2034-16

    Clarifies that the seizability limits must be applied to the sum of all perceptions, including salary advances.

  3. V5001-16

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

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
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