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V0676-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

0.5% pay rise linked to 2023 GDP growth to be taxed in 2024

A public employee asks whether a 0.5% pay rise based on 2023 GDP growth should be taxed in 2023 or 2024. The DGT determines that the temporary allocation falls to 2024.

The question raised

Temporal imputation in Personal Income Tax (IRPF).

The DGT's ruling

Employment income is imputed to the tax period in which it becomes due. In this case, due date occurs in 2024, following the publication of GDP data by the INE, the agreement of the Council of Ministers, and its publication in the BOE. Therefore, these are not income due in 2023 received with delay, but rather income whose due date arises in 2024.

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