📊 Calculation breakdown by SMI brackets
A wage garnishment (embargo de nómina) is a legal deduction made directly from an employee’s salary in Spain to repay outstanding debts. The law protects workers by ensuring that their entire income cannot be seized.
📊 2026 wage garnishment rate table
The Spanish Civil Procedure Law (LEC) dictates that the Minimum Interprofessional Wage (SMI) is completely protected and cannot be garnished. For any salary portion exceeding this threshold, a progressive scale of rates applies:
| Net Monthly Income Bracket | Garnishment Percentage Rate | Bracket Type |
|---|---|---|
| First bracket (up to 1x SMI) | 0% | Ungarnishable |
| Second bracket (between 1x and 2x SMI) | 30% | Garnishable |
| Third bracket (between 2x and 3x SMI) | 50% | Garnishable |
| Fourth bracket (between 3x and 4x SMI) | 60% | Garnishable |
| Fifth bracket (between 4x and 5x SMI) | 75% | Garnishable |
| Sixth bracket (excess over 5x SMI) | 90% | Garnishable |
⚙️ How progressive wage garnishment works
Garnishment calculations do not apply a single percentage flatly over your whole paycheck. Instead, your salary is divided into accumulative brackets equal to the SMI, and each bracket is calculated independently.
For example, if your net monthly salary (in 12 paychecks) is €2,500.00 and the monthly SMI of reference (12 payments) is €1,381.33:
- The first €1,381.33 is completely protected (€0.00).
- The remaining salary (€2,500.00 - €1,381.33 = €1,118.67) falls into the second bracket and is garnished at 30% (€335.60).
- The maximum total monthly garnishment is €335.60. Your net take-home salary free of garnishment will be €2,164.40.
🛡️ Protected income: The SMI shield
The Minimum Interprofessional Wage (SMI) acts as a legal shield. Its statutory value of €1,184.00 (for 14 paychecks) or €1,381.33 (for 12 prorated paychecks) ensures that every worker in Spain retains a basic living allowance. No standard garnishment is allowed to reduce your income below this reference base.
👥 Discounts for family dependents (LEC 607.4)
Article 607.4 of the LEC permits reducing the garnishment rates by 10% to 15% if you support dependents (such as a partner or children) without income:
- 1 family dependent: 10% discount on the applicable garnishment rates (e.g., the 30% rate is reduced to 27%).
- 2 or more family dependents: 15% discount (e.g., the 30% rate is reduced to 25.5%).
⚖️ Alimony and child support exceptions
The protection of the SMI has a major exception: court-ordered alimony or child support payments following separation or divorce. In these cases, the family court judge has the power to seize any amount of your salary, including the protected SMI, to ensure children receive their maintenance support.
❓ Frequently Asked Questions (FAQ)
The notification is issued directly by a court (civil or labor courts) or a public administration (such as the Tax Agency - AEAT, or Social Security). The employer is legally obligated to execute the deductions under threat of liability.
No. Cumulative garnishments cannot exceed the statutory limits of Article 607 of the LEC. If you have multiple creditors, they must wait in a queue. The first creditor seizes the maximum allowable amount, and once paid in full, the next creditor in line will start receiving payments.
Yes. During the months when you receive extra paychecks (typically June and December), the protected SMI limit is also doubled to 2x SMI. The progressive brackets apply to any earnings exceeding this double protected amount.
No. Non-salary reimbursements (such as mileage payments or business travel allowances) are meant to cover actual costs incurred during work and are not counted as part of the garnishable salary base.
The statutory SMI limit applies in full regardless of your contracted working hours. If you work part-time and earn €800.00 net monthly, your salary is completely protected from standard debt garnishments since it does not exceed the national SMI.