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A civil servant inquired whether the salary increase linked to the 2023 GDP should be taxed in 2023 or 2024. The Directorate General of Taxes (DGT) ruled that, as the amount is not payable until 2024, the income must be attributed to that tax year.
Question raised: Temporal attribution in Personal Income Tax (IRPF).
Income from employment is attributed to the tax period in which it becomes due. In this case, the exigibility of the increase linked to the 2023 GDP does not occur until 2024, following the publication of the INE data, the Agreement of the Council of Ministers, and its publication in the BOE. Therefore, the income must be taxed in the 2024 financial year.
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