MEDIUM
FISCAL 0.5% pay rise linked to 2023 GDP growth to be taxed in 2024
Technical details
Summary
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.