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V1348-26 ·3 June 2026 ·consulta-vinculante Medium impact
FISCAL

Salaries increases imputed to year of exigibility, 2024

The consultant asks how to tax salary increases from 2023 received in 2024 under a collective agreement published in 2024. The DGT states these must be taxed in 2024 as the year of exigibility and explains how to correct the 2023 tax return.

In 6 key points

Lifecycle

2026-06-03PublishedPublished 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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