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What it is

Bill would cut VAT on culture to 4 percent

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 12 February 2015. Introduced by: Comunidad Autónoma de Cataluña - Parlamento.

Official title: Private member's bill to amend Law 37/1992, of 28 December, on Value Added Tax, in relation to the culture sector.

Follow this law

Source: Congreso de los Diputados, file 125/000018· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill would apply the super-reduced 4 percent VAT rate to all cultural activities and products, instead of the current 21 percent, to make culture more accessible and support the sector.
  2. It would remove cultural operations from the 10 percent rate so they move to the 4 percent rate.
  3. It would set the 4 percent rate for albums, sheet music, digital books, maps and drawing notebooks, except electronic devices.
  4. It would add to the 4 percent rate musical instruments, admission to museums, theaters, concerts, cinemas, libraries and other cultural venues, and all cultural services provided by artists and cultural organizations.
  5. The law would take effect the day after its publication in the Official State Gazette.

Who it affects

  • Culture audiences: They would pay less VAT on tickets to museums, theaters, concerts, cinemas and other cultural events.
  • Artists and cultural companies: Their cultural services would be taxed at 4 percent, lowering their prices.
  • Buyers of cultural products: Digital books, albums, sheet music, maps and musical instruments would move to the 4 percent rate.
  • Libraries, museums and exhibition halls: Their admission fees would be included in the super-reduced rate.

Words worth knowing

IVA
Value added tax (VAT): a percentage added to the price of almost everything you buy.
Tipo superreducido
The lowest VAT rate in Spain, in this case 4 percent.
Proposición de ley
A bill: a text proposing to change a law, introduced by the Parliament of Catalonia, not yet approved.

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. Introduced12 February 2015Someone registers the text in the Congreso.
  2. Admitted17 February 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
Feb 2015Mar 2015Apr 2015May 201511. 12 February 2015: Presentación22. 17 February 2015: Boletín Oficial de las Cortes Generales Publicación desde 17/02/2015 hasta 20/02/201533. 17 February 2015: Calificación44. 20 February 2015: Gobierno Contestación desde 20/02/2015 hasta 30/03/201555. 30 March 2015: Pleno Toma en consideración desde 30/03/2015 hasta 09/06/201566. 9 June 2015: Concluido - (Rechazado) desde 09/06/2015 hasta 15/06/2015

9 June 2015

How did the plenary vote?

More votes against 141 yes · 171 no

Voted on: Private member's bill by the Parliament of Catalonia, amending Law 37/1992, of 28 December, on Value Added Tax, in relation to the culture sector.

Source: Congreso de los Diputados, vote 1 of sitting 268· 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, Vasco (EAJ-PNV), Mixto, GC-CiU, GIP, GUPyD and Sin grupo. Against, most of Popular en el Congreso. 2 deputies voted differently from their group.

By province: in 9 most voted in favour; in 34, against.

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

  • In favour: 9
  • Against: 34
  • Tie: 9
Result by parliamentary group
GroupSeatsHow it voted
Socialista109
98 in favour · 11 did not vote
Vasco (EAJ-PNV)5
5 in favour
Mixto17
13 in favour · 2 against · 2 did not vote
GC-CiU16
8 in favour · 8 did not vote
GIP11
10 in favour · 1 did not vote
GUPyD5
5 in favour
Sin grupo2
2 in favour
Popular en el Congreso185
169 against · 16 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