Skip to content
Back to index
V1082-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Delays from 2023 GDP increase must be taxed in 2024

A public sector employee asks whether delays received in 2024 due to the 2023 GDP increase should be taxed in 2023 or 2024. The DGT determines they should be taxed in 2024 as that is when the conditions for taxable income are met.

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. These are not earnings that the taxpayer could have demanded in 2023.

Book your free first meeting