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What it is

Bill to publish lists of large tax debtors

Admitted step 2 of 7 · Unfinished

It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 21 April 2015. Introduced by: Grupo Parlamentario de IU, ICV-EUiA, CHA: La Izquierda Plural.

Official title: Private member's bill amending the General Tax Law.

Follow this law

Source: Congreso de los Diputados, file 122/000202· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill starts from the idea that the tax system is insufficient and unfair, with widespread tax evasion and avoidance, and that the General Tax Law has gone more than 10 years without reform.
  2. The bill would require the tax administration to periodically publish lists of debtors to the tax authorities for unpaid tax debts or penalties, when the total owed exceeds €1,000,000 and payment deadlines have passed, and at least one year has passed for debts representing 25 % or more of the total. Deferred or suspended debts would not be included.
  3. The lists would include the full name and tax ID of individuals, or the company name and tax ID of corporations along with their directors' details, plus the total amount owed. If published electronically, the lists would stop being accessible three months later.
  4. The first list would be published the month after the law takes effect, and the law would enter into force the day after its publication in the Official State Gazette (Boletín Oficial del Estado).

Who it affects

  • Individuals and companies owing more than €1,000,000 in tax debts or penalties.: They could appear on a public list with their identity and the amount owed.
  • Directors and board members of debtor companies.: Their names and national ID numbers could be published along with the company's debt.
  • The State Tax Administration Agency (Agencia Estatal de Administración Tributaria).: Its Director General would be responsible for approving the publications.

Words worth knowing

Ley General Tributaria
The basic Spanish law governing how taxes are managed and collected.
Elusión fiscal
Tax avoidance: using legal loopholes to pay less tax.
Evasión fiscal
Tax evasion: not paying taxes owed, which is illegal.
NIF
Tax identification number, the code identifying a person or company before the tax authorities.
Deuda aduanera
Customs debt: money owed in taxes related to importing and exporting goods.

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.

  1. Introduced21 April 2015Someone registers the text in the Congreso.
  2. Admitted28 April 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
Jun 2015Sept 201511. 21 April 2015: Presentación22. 28 April 2015: Boletín Oficial de las Cortes Generales Publicación desde 28/04/2015 hasta 04/05/201533. 28 April 2015: Calificación44. 4 May 2015: Gobierno Contestación desde 04/05/2015 hasta 11/06/201555. 11 June 2015: Pleno Toma en consideración desde 11/06/2015 hasta 27/10/201566. 27 October 2015: Concluido - (Caducado) desde 27/10/2015 hasta 20/11/2015

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?

  • 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.

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