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What it is

Bill to remove VAT on food donations

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 28 August 2015. Introduced by: Grupo Parlamentario Catalán de Convergència i d'Unió.

Official title: Private member's bill amending the Value Added Tax regime for food donations.

Follow this law

Source: Congreso de los Diputados, file 122/000212· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill would add a new case to the VAT Law: totally free deliveries of food to food banks or nonprofit organizations would not be subject to the tax. The requirements would be set by regulation.
  2. The Government would have to make the necessary regulatory changes so that food bought by individuals with the sole purpose of donating it to food banks or nonprofits would be exempt from VAT.
  3. The explanatory statement describes the current problem: companies that donate food must pay VAT as if it were self-consumption, which makes donating more expensive than destroying surplus goods.
  4. If passed, the law would enter into force on January 1, 2016.

Who it affects

  • Companies that donate food: They would no longer pay VAT on free donations to food banks or nonprofits.
  • Individuals: Food bought only to donate would be exempt from VAT.
  • Food banks and nonprofits: They would receive the donations and would have to meet requirements set by regulation.

Words worth knowing

IVA
Impuesto sobre el Valor Añadido: Spain's value added tax (VAT), paid when buying goods or services.
Autoconsumo
Under VAT, when a company supplies goods to itself and must pay tax as if it were a sale.
Proposición de ley
A bill introduced by members of Congress. It is not a law until it is passed.
Exposición de motivos
The opening section of the text explaining why the bill is proposed.

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. Introduced28 August 2015Someone registers the text in the Congreso.
  2. Admitted8 September 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 5 official steps on a timeline
Aug 2015Sept 201511. 28 August 2015: Presentación22. 8 September 2015: Boletín Oficial de las Cortes Generales Publicación desde 08/09/2015 hasta 11/09/201533. 8 September 2015: Calificación44. 11 September 2015: Gobierno Contestación desde 11/09/2015 hasta 27/10/201555. 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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