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The city council inquires as to when salary increases linked to the 2023 GDP and the 2024 HICP must be taxed under Personal Income Tax (IRPF). The DGT responds that these earnings are imputed to the fiscal year in which the conditions for their exigibility are met, rather than the year to which the economic data corresponds.
Question posed: Temporal imputation in the IRPF of the aforementioned amounts.
The temporal imputation of employment income is carried out in the tax period in which they are due to the recipient. In the case of increases linked to the 2023 GDP, exigibility occurs in 2024 following the publication of the INE data and the Agreement of the Council of Ministers. Similarly, the increase linked to the 2024 HICP is due in 2025 once the requirements are met and the Agreement is published in the BOE. These are not earnings that the employee could have demanded in the reference year and which were received later.
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