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V1500-26 12 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · imputación temporal

Temporal imputation of the 2024 and 2025 remuneration increases according to their exigibility

A query was raised regarding when public sector salary increases for 2024 and 2025 should be taxed for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has determined that they must be attributed to the tax years in which they become due, specifically in 2025 for the 2024 increase and in 2026 for the 2025 increase.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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