Where set-off is not permissible

Set-off shall not take place: 1. When any of the parties has renounced in advance, the right to set-off; 2. When a debt consists of a thing of which the owner has been dispossessed; 3. When the debt is towards alimony, or other thing, which may not be attached either by operation of law or due to the nature of the title from which it proceeds, except where both the debts are of the same nature; 4. Where the debt arises from a deposit; 5. Where the debts are due to the Government or Municipality except where the set off is permitted.