Skip to content
V0910-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

When is the December 2024 salary due?

An interim teacher asks whether the December 2024 salary should be taxed in 2024 or 2025, having been paid in January 2025. The DGT states that the imputation depends on when payment is due under applicable rules or agreements.

In 5 key points

Lifecycle

2025-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact