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Salary: 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 8 rulings · 2016–2026

Current position

The attachment limits of Article 607 of the LEC apply exclusively to perceptions considered as salary, wages, or pensions according to the Workers' Statute. Indemnities, expense reimbursements, Social Security benefits, or compensation for transfers or suspensions are not considered salary. To determine the nature of the perception, it is mandatory to refer to labor regulations.

The DGT's position remains constant throughout the sequence. The criterion establishes that the attachment protection of Article 607 of the LEC is strictly limited to what the Workers' Statute defines as salary. The rulings repeatedly confirm that indemnities and other non-salary concepts do not enjoy such protection.

Turning points

  1. V1570-18

    Specifies that per diems, as they are not considered salary, are attachable without limits in accordance with general provisions.

  2. V3198-19

    Clarifies that refunds for excess Personal Income Tax (IRPF) withholdings cannot be considered salary for the purposes of attachment limits.

Analysis based on 7 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
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
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