05 may 2016





Artículo 607.5 LEC

El art. 607.5 LEC establece que “Si los salarios, sueldos, pensiones o retribuciones estuvieron gravados con descuentos permanentes o transitorios de carácter público, en razón de la legislación fiscal, tributaria o de Seguridad Social, la cantidad líquida que percibiera el ejecutado, deducidos éstos, será la que sirva de tipo para regular el embargo”, por tanto, para determinar el salario objeto de embargo y la aplicación de los referidos tramos en relación con el salario mínimo interprofesional, se tomará en su cuantía líquida o neta, deduciendo los descuentos que establece dicho precepto.

Habrá que acumularse al salario en dinero las percepciones que reciba el trabajador en especie y se procederá a la aplicación de la escala de embargabilidad.

También se acumularán los salarios, pensiones e ingresos de análoga naturaleza del cónyuge del trabajador-deudor, en su caso, cuando su régimen económico matrimonial no sea de “separación de bienes y rentas de toda clase”, en cuyo caso deberá acreditarse (art. 607.3 LEC).

La acumulación de los salarios del cónyuge del trabajador se realiza a efectos de determinar las cuantías embargables del salario de éste, sin que llegue el embargo a las retribuciones de su cónyuge.


Se ha de tomar la cuantía del salario mínimo interprofesional en cómputo anual, que incluye las dos pagas extraordinarias que, como mínimo, impone el legislador (art. 31 ET)[5], y se prorrateará en función del número de días a los que se refiere el período de liquidación del salario objeto de protección.

Cargas familiares

En los supuestos en los que el trabajador tenga cargas familiares y su salario objeto de embargo no supere el quíntuplo de la cuantía del salario mínimo interprofesional, el Letrado de la Administración de Justicia podrá rebajar el porcentaje de embargo entre un 10 y un 15 por 100, en atención a tales cargas (art. 607.4 LEC).

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