The law establishes that income equivalent to the minimum wage is unattachable, but the Central Economic-Administrative Court has just clarified that the Treasury can take past payrolls into account that exceed that amount. The TEAC fails against a retiree who said he needed the remaining savings to pay for electricity.

Spanish legislation keeps income equivalent to the minimum interprofessional salary (SMI), which currently amounts to 1,000 euros gross per month divided into 14 payments per year (14,000 euros per year), shielded from possible official embargoes.