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A worker inquired whether a retroactive salary increase from a collective agreement should be taxed in the year to which the economic effects relate or in the year it is received. The DGT ruled that they must be taxed in the year they become due, which in this case is 2023.
Cuestión planteada Imputación temporal en el IRPF del incremento salarial percibido en la nómina de septiembre de 2023 y que corresponde al período 1 de julio de 2022 a 30 de septiembre de 2023.
Los rendimientos del trabajo se imputan al período impositivo en que sean exigibles por su perceptor. En el caso de incrementos por convenio, la exigibilidad se produce en el año en que se suscribe el convenio y se establece su abono, no en el año al que se retrotraen los efectos económicos. Por tanto, deben tributar en el ejercicio en que se perciben.
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