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A query was raised regarding when salary increases linked to the 2023 GDP growth for public sector employees should be taxed. The Directorate General for Taxes (DGT) has determined that, as these amounts were not due in 2023, they must be attributed to the 2024 tax year.
Cuestión planteada Imputación temporal del incremento retributivo vinculado a la evolución del Producto Interior Bruto (PIB).
Los rendimientos del trabajo se imputan al periodo impositivo en que sean exigibles. En este caso, la exigibilidad del incremento vinculado al PIB de 2023 se produce en 2024, tras la publicación de los datos del INE, el acuerdo del Consejo de Ministros y su publicación en el BOE. Por tanto, la imputación temporal para el IRPF corresponde al ejercicio 2024.
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