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V0378-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Salary increases based on 2023 GDP must be taxed in the 2024 tax year

A query was raised regarding when salary increases linked to the 2023 GDP growth for public sector employees should be taxed. The Directorate General for Taxes (DGT) has determined that, as these amounts were not due in 2023, they must be attributed to the 2024 tax year.

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2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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