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V0676-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

0.5% pay rise linked to 2023 GDP growth to be taxed in 2024

A public employee asks whether a 0.5% pay rise based on 2023 GDP growth should be taxed in 2023 or 2024. The DGT determines that the temporary allocation falls to 2024.

In 5 key points

How it affects those involved

The temporary allocation of a 0.5% pay rise based on 2023 GDP growth is attributed to the 2024 tax year.

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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