{"id":5021,"date":"2025-03-21T11:09:47","date_gmt":"2025-03-21T11:09:47","guid":{"rendered":"https:\/\/gemap.es\/?p=5021"},"modified":"2025-03-21T11:09:47","modified_gmt":"2025-03-21T11:09:47","slug":"com-queden-els-embargaments-salarials-el-2025","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/com-queden-els-embargaments-salarials-el-2025\/","title":{"rendered":"Com queden els embargaments salarials el 2025?"},"content":{"rendered":"\n

Si la vostra empresa rep una dilig\u00e8ncia d’Hisenda embargant el salari d’algun empleat<\/strong>, recordeu que nom\u00e9s una part es pot embargar i que es calcula a partir del salari m\u00ednim interprofessional (SMI)<\/strong>, que ha tornat a augmentar a 1.184 euros per 14 pagues.<\/p>\n\n\n\n

Hem de recordar-vos que la Llei General Tribut\u00e0ria (LGT) estableix, amb respecte sempre al principi de proporcionalitat, que es procedir\u00e0 a l’embargament dels b\u00e9ns i drets de l’obligat tributari<\/strong> en quantia suficient per cobrir:<\/p>\n\n\n\n

L’import del deute no ingressat.
1.-Els interessos que s’hagin meritat o es meriten fins a la data de l’ingr\u00e9s al Tresor.
2.-Els rec\u00e0rrecs del per\u00edode executiu.
3.-Les costes del procediment de constrenyiment<\/p>\n\n\n\n

La mateixa LGT assenyala com a b\u00e9ns embargables els sous, salaris i pensions,<\/strong> i disposa que no s’embarguin els b\u00e9ns o drets declarats inembargables per les lleis. En aquest sentit, el Reglament General de Recaptaci\u00f3 estable que:<\/p>\n\n\n\n

\u00abL’embargament de sous, salaris i pensions s’efectuar\u00e0 tenint en compte el que estableix la Llei d’Enjudiciament Civil (LEC).<\/p>\n\n\n\n

La dilig\u00e8ncia d’embargament es presentar\u00e0 al pagador. Aquest queda obligat a retenir les quantitats procedents en cada cas sobre les successives quanties satisfetes com a sou, salari o pensi\u00f3 ia ingressar al Tresor l’import detret fins al l\u00edmit de la quantitat deguda\u00bb.<\/p>\n\n\n\n

Quins s\u00f3n els l\u00edmits d’embargabilitat que estableix la Llei d’enjudiciament civil (LEC)?<\/h2>\n\n\n\n


La LEC declara embargables amb car\u00e0cter general els \u00absalaris, sous, jornals, retribucions o pensions\u00bb que siguin superiors al salari m\u00ednim interprofessional (SMI), i aix\u00f2 d’acord amb l’escala que estableix la mateixa norma, que es basa en una s\u00e8rie de trams atenent l’import en qu\u00e8 els emoluments superen aquest SMI.<\/p>\n\n\n\n

Atenci\u00f3. <\/strong>Tingueu en compte que, amb efectes des de l’1 de gener de 2025, l’SMI s’ha incrementat a 1.184 euros per 14 pagues. El 2023 era de 1.134 euros.<\/p>\n\n\n\n


Per\u00f2 passa que, malgrat l’aparent claredat del precepte esmentat, a la pr\u00e0ctica se susciten alguns dubtes sobre si determinats conceptes que integren els emoluments s’han de computar o no als efectes d’aplicar l’escala de retenci\u00f3 que estableix la norma o, per contra, si estarien exemptes, i s\u00f3n inembargables. Aix\u00f2 \u00e9s el que passa precisament amb les dietes salarials, ja que solen integrar-se com un concepte m\u00e9s a les n\u00f2mines dels empleats, com a part de la seva retribuci\u00f3, cosa que suscita el corresponent dubte o interrogant a l’hora que l’empresa practiqui la retenci\u00f3 salarial ordenada pel Jutjat o Tribunal.<\/p>\n\n\n\n

La LEC en concret (article 607) assenyala que:<\/p>\n\n\n\n

    \n
  1. \u00c9s inembargable el salari, el sou, la pensi\u00f3, la retribuci\u00f3 o el seu equivalent, que no excedeixi la quantia assenyalada per al salari m\u00ednim interprofessional (SMI).<\/li>\n\n\n\n
  2. Els salaris, sous, jornals, retribucions o pensions que siguin superiors al salari m\u00ednim interprofessional s’embargaran d’acord amb aquesta escala:<\/li>\n<\/ol>\n\n\n\n

    Per a la primera quantia addicional fins a la que suposi limport del doble del salari m\u00ednim interprofessional, el 30 per 100.
    Per a la quantia addicional fins a limport equivalent a un tercer salari m\u00ednim interprofessional, el 50 per 100.
    Per a la quantia addicional fins a limport equivalent a un quart salari m\u00ednim interprofessional, el 60 per 100.
    Per a la quantia addicional fins a limport equivalent a un cinqu\u00e8 salari m\u00ednim interprofessional, el 75 per 100.
    Per a qualsevol quantitat que excedeixi de la quantia anterior, el 90 per 100.
    <\/p>\n\n\n\n

    Qu\u00e8 passa amb les dietes? S\u00f3n embargables sense l\u00edmit?
    <\/h2>\n\n\n\n

    La LEC estableix all\u00f2 que seran les quantitats inembargables, per\u00f2 en tot cas dels sous, salaris i pensions aix\u00ed com els l\u00edmits de la seva embargabilitat, si b\u00e9, no estableix quin \u00e9s el concepte de salari i quines quanties l’integren.<\/p>\n\n\n\n

    Ara b\u00e9, per saber qu\u00e8 cal considerar salari, la resposta legal l’obtenim de l’ordenament laboral, en concret l’Estatut dels Treballadors assenyala que:<\/p>\n\n\n\n

      \n
    1. Es considera salari la totalitat de les percepcions econ\u00f2miques dels treballadors, en diners o en esp\u00e8cie, per la prestaci\u00f3 professional dels serveis laborals per compte d’altri, ja retribueixin el treball efectiu, sigui quina sigui la forma de remuneraci\u00f3, o els per\u00edodes de descans computables com de treball.<\/li>\n<\/ol>\n\n\n\n

      En cap cas, el salari en esp\u00e8cie no pot superar el trenta per cent de les percepcions salarials del treballador, ni donar lloc a la minoraci\u00f3 de la quantia \u00edntegra en diners del salari m\u00ednim interprofessional.<\/p>\n\n\n\n

        \n
      1. No tenen la consideraci\u00f3 de salari les quantitats percebudes pel treballador en concepte d’indemnitzacions o suplerts per les despeses realitzades com a conseq\u00fc\u00e8ncia de la seva activitat laboral, les prestacions i les indemnitzacions de la Seguretat Social i les indemnitzacions corresponents a trasllats, suspensions o acomiadaments.<\/li>\n<\/ol>\n\n\n\n

        En base a aix\u00f2, s’arriba a la conclusi\u00f3 que les quantitats satisfetes en concepte de dietes que s’abonin a la n\u00f2mina no estarien incloses dins del concepte de salari als efectes de l’aplicaci\u00f3 dels l\u00edmits d’embargabilitat de la LEC, i, per tant, serien embargables sense l\u00edmits, de conformitat amb les disposicions generals tribut\u00e0ries d’embargabilitat de b\u00e9ns i drets<\/p>\n\n\n\n

        Per tant, a aquests efectes:<\/p>\n\n\n\n

        \u00b7 Si un concepte no t\u00e9 la consideraci\u00f3 de salari, no us apliqui l’escala prevista amb car\u00e0cter general (aquesta escala nom\u00e9s \u00e9s aplicable si s’embarguen conceptes salarials).
        \u00b7 Encara que les dietes apareguin a la n\u00f2mina, les haur\u00e0 de separar de la resta de salari a l’hora de calcular l’embargament.
        <\/p>\n\n\n\n

        Per qualsevol dubte o aclariment que puguin tenir sobre aix\u00f2, no dubti en contactar amb el nostre equip assessor.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Si la vostra empresa rep una dilig\u00e8ncia d’Hisenda embargant el salari d’algun empleat, recordeu que nom\u00e9s una part es pot embargar i que es calcula a partir del salari m\u00ednim interprofessional (SMI), que ha tornat a augmentar a 1.184 euros per 14 pagues. Hem de recordar-vos que la Llei General Tribut\u00e0ria (LGT) estableix, amb respecte […]<\/p>\n","protected":false},"author":3,"featured_media":5018,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65],"tags":[],"class_list":["post-5021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat"],"acf":[],"yoast_head":"\nCom queden els embargaments salarials el 2025? - Gemap<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gemap.es\/ca\/com-queden-els-embargaments-salarials-el-2025\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com queden els embargaments salarials el 2025? - Gemap\" \/>\n<meta property=\"og:description\" content=\"Si la vostra empresa rep una dilig\u00e8ncia d’Hisenda embargant el salari d’algun empleat, recordeu que nom\u00e9s una part es pot embargar i que es calcula a partir del salari m\u00ednim interprofessional (SMI), que ha tornat a augmentar a 1.184 euros per 14 pagues. 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