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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.
Question posed: Temporal imputation of the amounts received in 2025.
The temporal imputation of employment income is carried out in the tax period in which it becomes due. Increases linked to the HICP and those derived from collective agreements signed in 2025 must be taxed in 2025, as they were not due to the worker in 2024. If they had been received in periods other than their due date due to causes not attributable to the taxpayer, the imputation rule to the period of due date would be applied through a supplementary tax return.
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