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Se consulta cuándo deben tributar en el IRPF los incrementos salariales del sector público de 2024 y 2025 que se cobran con retraso. La DGT determina que deben imputarse en los periodos en que sean exigibles, concretamente en 2025 para el incremento de 2024 y en 2026 para el de 2025.
The tax team reviews your specific situation.
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