The Supreme Court declares that accumulated balances in accounts where salaries or pensions are deposited are exempt from seizure by the tax authorities, even if not spent in the month, as long as they do not exceed the minimum wage. The ruling establishes legal precedent and rejects the Administration's appeal.
The Supreme Court has determined that accumulated balances in bank accounts where salaries, wages, or pensions are regularly deposited maintain their status as exempt from seizure by the tax authorities, even if they have not been spent in the month, provided their amount does not exceed the Minimum Interprofessional Wage (SMI). The ruling, dated July 17 and accessed by EFE, as published by heraldo.es, rejects the Administration's appeal against a ruling from the Superior Court of Justice of Andalusia from March 2024.
The case originated when the Tax Agency (AEAT) carried out seizures on the bank account of a holder with a non-contributory pension below the SMI. The Administration argued that, once the last deposited pension (considered exempt) was deducted, the remaining balance from previous months lost its nature as a pension and became fully seizable savings.
The TSJA annulled the seizure proceedings, understanding that they violated the limits of exemption established by the Civil Procedure Law (LEC). The State lawyer appealed, and the Supreme Court clarified whether the available accumulated balance in accounts where salaries or pensions are regularly credited retains the protection of exemption from seizure.
The judges concluded that Article 171.3 of the General Tax Law (LGT) must be interpreted in conjunction with Article 607 of the LEC. For the Chamber, the exempt part of the salary or pension does not lose this status for not having been consumed in the month, nor does it become seizable savings, as it is intended to cover vital needs and non-monthly expenses of the debtor and their family.
In a bank account where salaries, wages, or pensions are regularly credited, the available accumulated balance from previous payments of the same nature must also be considered exempt from seizure, as long as the amount does not exceed the limits of the SMI or comes from other sources. With this ruling, the high court establishes legal precedent regarding the exemption from seizure of accumulated balances from salaries or pensions.
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