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A municipal employee asks in which tax year the 2.5% salary increase for 2025, paid in April 2026, should be declared. The DGT responds that income must be attributed to the period when it becomes due, i.e., when the administration decides to pay it.
Question posed: Temporal imputation in Personal Income Tax (IRPF) of the 2025 salary increase.
The temporal imputation of employment income is carried out in the tax period in which it becomes due. In the case of the increases under Royal Decree-Law 14/2025, exigibility occurs in the period in which the administration has established its payment. Therefore, if the payment is made in 2026, the income must be imputed to the 2026 tax period.
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