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V0626-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

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

A civil servant inquired whether the salary increase linked to the 2023 GDP should be taxed in 2023 or 2024. The Directorate General of Taxes (DGT) ruled that, as the amount is not payable until 2024, the income must be attributed to that tax year.

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2024-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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