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The consultant asks in which year salary increases received in 2025 but effective from 2024 should be declared. The DGT responds that they must be taxed in 2025, the year when the conditions for their due status are met.
Cuestión planteada Imputación temporal de las cuantías percibidas en 2025.
Los rendimientos del trabajo se imputan al periodo impositivo en que sean exigibles. En el caso de incrementos vinculados al IPCA o convenios colectivos con efectos retroactivos, la exigibilidad se produce en el año en que se cumplen las condiciones para su cobro (como la publicación de datos o la firma del convenio). Por tanto, si la exigibilidad ocurre en 2025, la imputación corresponde al ejercicio 2025, aunque los efectos económicos sean desde 2024.
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