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A query was made regarding which tax year should include wage increases from a collective agreement that are paid with a delay. The DGT has determined that they must be attributed to the year in which the right to payment becomes enforceable.
Cuestión planteada Imputación temporal en el IRPF.
Los rendimientos del trabajo se imputan al periodo impositivo en que sean exigibles por su perceptor. En el caso de incrementos salariales fijados por convenio, la exigibilidad se produce en el año de suscripción y publicación del mismo. Por tanto, si el incremento es exigible en 2023, debe tributar en 2023, aunque se perciba después. No procede autoliquidación complementaria si el cobro coincide con el año de exigibilidad.
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