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The consultant asks how to tax salary increases from 2023 received in 2024 under a collective agreement published in 2024. The DGT states these must be taxed in 2024 as the year of exigibility and explains how to correct the 2023 tax return.
Cuestión planteada Imputación temporal de los incrementos salariales. Solicita saber cómo debe proceder para no pagar dos veces por los mismos.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles. Al suscribirse el convenio y establecerse el abono en 2024, los incrementos salariales son exigibles en ese año y no en 2023. Para rectificar la autoliquidación de 2023, al no existir modelo de autoliquidación rectificativa regulado para dicho ejercicio, se debe seguir el procedimiento de rectificación previsto en el artículo 120.3 de la LGT.
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