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V1581-24 ·1 July 2024 ·consulta-vinculante Medium impact
Tax

Collective agreement wage increases are attributed to the year they become due, not the year they are paid

A query was made regarding which tax year should include wage increases from a collective agreement that are paid with a delay. The DGT has determined that they must be attributed to the year in which the right to payment becomes enforceable.

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2024-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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