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V1581-24 1 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Collective agreement wage increases are attributed to the year they become due, not the year they are paid

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.

The question raised

Temporal attribution in Personal Income Tax (IRPF).

The DGT's ruling

Employment income is attributed to the tax period in which it becomes due to the recipient. In the case of salary increases established by collective agreement, enforceability occurs in the year of its signing and publication. Therefore, if the increase is due in 2023, it must be taxed in 2023, even if it is received later. A supplementary self-assessment is not appropriate if the payment coincides with the year of enforceability.

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