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What it is

Proposal to restore the corporate tax break for environmental investments

Admitted step 2 of 7 · Rejected

It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 18 December 2014. Introduced by: Grupo Parlamentario Catalán (Convergència i Unió).

Official title: Private member's bill on the reform of the Corporate Tax to restore the deduction for investments with environmental improvement objectives.

Follow this law

Source: Congreso de los Diputados, file 122/000182· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill would add a new article to the Corporate income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. Law to restore the deduction for investments with environmental improvement goals, which had been in force since 1997 and was removed for 2015.
  2. Companies that install equipment to prevent air, noise or water pollution, or to treat their industrial waste, could deduct 8% of the investment, provided the competent environmental administration certifies it.
  3. The bill would also create a 10% deduction for buying new industrial or commercial road transport vehicles, for the part of the investment that effectively reduces air pollution in urban areas.
  4. The law would take effect on January 1, 2015, and is approved under the State's power over general treasury matters.

Who it affects

  • Companies subject to Corporate Income Tax: They could deduct part of their environmental protection investments.
  • About 5,400 companies affected by the industrial emissions directive: They would have a tax incentive for the investments they must make over the next eight years.
  • Industrial sectors: They would regain the only current economic incentive to make environmental investments.

Words worth knowing

Impuesto sobre Sociedades
Corporate Income Tax, the tax companies pay on their profits.
Deducción en la cuota íntegra
An amount subtracted directly from the tax the company must pay.
Activo material
Tangible assets of the company, such as machinery, installations or vehicles.
Proposición de ley
A bill introduced by a parliamentary group; it is not yet an approved law.
income tax
The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

It summarizes the text as it was introduced. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries

Where it stands

How far did it get?

It took 2 of 7 steps. It reached Admitted, and today it is rejected.

  1. Introduced18 December 2014Someone registers the text in the Congreso.
  2. Admitted13 January 2015The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendmentsnot reachedGroups propose changes.
  4. Committeenot reachedA committee goes through the text in detail.
  5. Plenarynot reachedAll 350 deputies vote.
  6. Senatenot reachedThe Senate can pass it, amend it or veto it.
  7. BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 6 official steps on a timeline
Dec 2014Jan 2015Feb 2015Mar 201511. 18 December 2014: Presentación22. 13 January 2015: Boletín Oficial de las Cortes Generales Publicación desde 13/01/2015 hasta 16/01/201533. 13 January 2015: Calificación44. 16 January 2015: Gobierno Contestación desde 16/01/2015 hasta 09/03/201555. 9 March 2015: Pleno Toma en consideración desde 09/03/2015 hasta 21/04/201566. 21 April 2015: Concluido - (Rechazado) desde 21/04/2015 hasta 24/04/2015

21 April 2015

How did the plenary vote?

More votes against 142 yes · 173 no · 6 abst.

Voted on: Private member's bill by the Catalan Parliamentary Group (Convergència i Unió), on the reform of the Corporate Income Tax to restore the deduction for investments with environmental improvement objectives.

Source: Congreso de los Diputados, vote 2 of sitting 256· updated 10 Nov

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Your province

How did the deputies from your province vote?

And your senators: the Senate does not link its votes to this law in its open data, so we cannot put them side by side here.

Or see how most of each province voted
More details: how each group and each province voted

The groups

Who voted in favour and who against?

In favour, most of Socialista, Mixto, GC-CiU, GIP and GUPyD. Against, most of Popular en el Congreso. 2 deputies voted differently from their group.

By province: in 11 most voted in favour; in 37, against.

Coloured by how most of each province’s deputies voted.

  • In favour: 11
  • Against: 37
  • Abstained: 1
  • Tie: 3
Result by parliamentary group
GroupSeatsHow it voted
Socialista110
101 in favour · 9 did not vote
Vasco (EAJ-PNV)5
4 abst. · 1 did not vote
Mixto18
11 in favour · 2 abst. · 5 did not vote
GC-CiU16
15 in favour · 1 did not vote
GIP11
10 in favour · 1 did not vote
GUPyD5
5 in favour
Popular en el Congreso185
173 against · 12 did not vote

What happens next

What happens now?

It goes no further. A similar one could be introduced later.

Sources

Where does all this come from?

  • The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
  • Each deputy’s province is the one of their seat on the day of the vote.
  • We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.

Read the full method · Report an error