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V0910-25 26 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

When is the December 2024 salary due?

An interim teacher asks whether the December 2024 salary should be taxed in 2024 or 2025, having been paid in January 2025. The DGT states that the imputation depends on when payment is due under applicable rules or agreements.

The question raised

Temporal attribution in Personal Income Tax (IRPF) of the December payroll.

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due to the recipient. If the maturity of the monthly payroll coincides with the moment the payment is made, the December 2024 payroll shall be attributable to the 2025 tax period if its maturity occurs after December 31. Maturity arises on the day the worker is entitled to claim payment in accordance with usage, custom, or agreements.

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