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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.
Cuestión planteada Imputación temporal en el IRPF del incremento retributivo de 2025.
La imputación temporal de los rendimientos del trabajo se realiza en el periodo impositivo en que sean exigibles. En el caso de los incrementos del Real Decreto-ley 14/2025, la exigibilidad se produce en el periodo en que la administración haya establecido su abono. Por tanto, si el abono se realiza en 2026, la renta debe imputarse al periodo impositivo 2026.
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