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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.
Cuestión planteada Imputación temporal en el IRPF de la nómina de diciembre.
Los rendimientos del trabajo se imputan al periodo impositivo en que sean exigibles por su perceptor. Si la exigibilidad de la nómina mensual coincide con el momento en que se efectúa el pago, la nómina de diciembre de 2024 será imputable al periodo impositivo 2025 si su exigibilidad ocurre tras el 31 de diciembre. La exigibilidad nace el día en que el trabajador puede reclamar el pago conforme a los usos, costumbres o pactos.
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