Doctrine by topic · DGT Observatory

Minimum Interprofessional Wage: 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 39 rulings · 2015–2026

Current position

The attachment limits of Article 607 of the LEC apply exclusively to perceptions considered as salary under Article 26 of the Workers' Statute. The SMI is entirely unattachable to guarantee basic needs, and its proportional calculation for part-time work does not imply a pro-rata application for the purpose of attachment. Indemnities, allowances, Social Security benefits, or compensation for transfers or dismissals are not considered salary.

The DGT's position has remained stable regarding the application of the LEC limits to salary. The evolution shows greater technical precision in delimiting which concepts qualify as salary and in clarifying that the SMI must not be pro-rated for attachment even if the working day is part-time.

Turning points

  1. V0765-19

    Establishes that the limits apply only to perceptions considered as salary under the Workers' Statute, excluding termination indemnities.

  2. V2788-23

    Clarifies that the SMI is entirely unattachable and that its proportional calculation for part-time work does not imply that it must be pro-rated for attachment.

Analysis based on 36 of 39 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1842-24 1 Aug 2024

Iberia crew SMI regularisation is attributed to the year the payment is made

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajosalario mínimo interprofesionalexigibilidadregularización salarial LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.b
Affects CompanyExpat · Non-residentIndividual
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