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MEDIUM
FISCAL

When is the December 2024 salary due?

V0910-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0910-25
Published
26 May 2025

Summary

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.

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