What it is
Bill to spare small nonprofits from filing the Corporate income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. return
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 14 January 2015. Introduced by: Grupo Parlamentario Catalán (Convergència i Unió).
Official title: Private member's bill to amend Law 27/2014, of November 27, on the Corporate Tax, regarding the simplification of tax obligations for small non-profit entities.
Source: Congreso de los Diputados, file 122/000184· updated 11 Nov
Automatic summary, not yet reviewed
- Law 27/2014 required almost all nonprofit entities to file the Corporate Income Tax return, regardless of their size or income. There used to be an exemption for the smallest ones, and the bill would bring it back.
- The bill would amend Article 124 of the Law so that these entities would not have to file a return if they meet three requirements: total income of up to €100,000 a year, non-exempt income subject to withholding of up to €2,000 a year, and all their non-exempt income subject to withholding.
- If passed, the rule would take effect the day after its publication in the Official State Gazette (Boletín Oficial del Estado).
Who it affects
- Small parent-teacher associations, neighborhood associations, and sports, cultural, civic or social entities: They would no longer have to file the Corporate Income Tax return if they meet the income and withholding requirements.
- Professional associations, unions of associations and professional colleges: They would also be exempt from filing if they meet the same requirements.
- Nonprofit entities covered or not covered by Law 49/2002: The exemption applies to those not covered by Law 49/2002 and to other taxpayers under sections 2, 3 and 4 of Article 9 of the Corporate Income Tax Law.
Words worth knowing
- Proposición de ley
- A bill introduced by a parliamentary group. While it is being processed, it is not a law in force.
- Retención (withholding)
- Money that whoever pays an invoice or salary deducts and pays to the Tax Agency on behalf of the person receiving it.
- Rentas exentas (exempt income)
- Income that, by law, is not taxed under the tax, even if it must be reported.
- 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 unfinished.
- Introduced14 January 2015Someone registers the text in the Congreso.
- Admitted20 January 2015The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendmentsnot reachedGroups propose changes.
- Committeenot reachedA committee goes through the text in detail.
- Plenarynot reachedAll 350 deputies vote.
- Senatenot reachedThe Senate can pass it, amend it or veto it.
- BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 6 official steps on a timeline
Was there a plenary vote?
We have no plenary vote linked to this law in the Congreso’s data.
What happens next
What happens now?
The legislature ended before it finished. To go on, someone would have to introduce it again in the new Cortes.
It has not been presented again yet.
Sources
Where does all this come from?
- Congreso de los Diputados, file 122/000184
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- 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.