What it is
Bill to exempt nonprofits and small companies from court fees
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 22 February 2016. Introduced by: Grupo Parlamentario Ciudadanos.
Official title: Private member's bill amending the regime of court fees, established by Law 10/2012, of November 20, for the exemption of non-profit entities that have opted for the special tax regime of Law 49/2002, of December 23, on the special tax regime of non-profit entities and tax incentives for patronage, and taxpayers that have the consideration of small-sized entities in accordance with the regulations governing the Corporate Tax.
Source: Congreso de los Diputados, file 122/000011· updated 11 Nov
Automatic summary, not yet reviewed
- The bill, introduced by the Ciudadanos parliamentary group, would amend Law 10/2012 so that nonprofits under the special tax regime of Law 49/2002 and small companies would be exempt from paying court fees.
- The text argues that current court fees are so high that they can discourage people from going to court, without taking into account the financial capacity of the person filing the claim, and that this conflicts with the right to effective judicial protection.
- The bill would add two new subjective exemptions to Article 4 of Law 10/2012: nonprofits covered by Law 49/2002 and taxpayers considered small entities under Corporate income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. rules.
- If passed, the law would take effect the day after its publication in the Official State Gazette (Boletín Oficial del Estado).
Who it affects
- Nonprofits under the special tax regime of Law 49/2002: They would no longer pay court fees.
- Companies considered small entities under Corporate Income Tax rules: They would no longer pay court fees.
- Individuals and entities exempt from Corporate Income Tax: They are already exempt in the proposed text of Article 4.
Words worth knowing
- Tasas judiciales
- Court fees: money that must be paid to the State to file certain claims or appeals in court.
- Entidad de reducida dimensión
- A small company that Corporate Income Tax rules treat under special conditions.
- Tutela judicial efectiva
- The constitutional right to go to court and obtain a fair ruling.
- 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 3 of 7 steps. It reached Amendments, and today it is unfinished.
- Introduced22 February 2016Someone registers the text in the Congreso.
- Admitted29 February 2016The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendments29 April 2016Groups 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 9 official steps on a timeline
19 April 2016
How did the plenary vote?
Voted on: Private Member's Bill of the Citizens' Parliamentary Group, for the modification of the regime of court fees, established by Law 10/2012, of 20 November, for the exemption of non-profit entities that have opted for the special tax regime of Law 49/2002, of 23 December, on the special tax regime of non-profit entities and tax incentives for patronage, and the taxable persons that have the consideration of small-sized entities in accordance with the provisions of the regulatory framework of the Corporate Tax.
Source: Congreso de los Diputados, vote 1 of sitting 10· updated 10 Nov
Each dot is a seat. Tap one, or use the arrow keys, to see who it is.
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
- A Coruña More votes in favour 8 yes · 0 no
- Albacete More votes in favour 4 yes · 0 no
- Alicante/Alacant More votes in favour 11 yes · 0 no
- Almería More votes in favour 6 yes · 0 no
- Araba/Álava More votes in favour 3 yes · 0 no
- Asturias More votes in favour 7 yes · 0 no
- Ávila More votes in favour 3 yes · 0 no
- Badajoz More votes in favour 6 yes · 0 no
- Barcelona More votes in favour 29 yes · 0 no
- Bizkaia More votes in favour 7 yes · 0 no
- Burgos More votes in favour 4 yes · 0 no
- Cáceres More votes in favour 4 yes · 0 no
- Cádiz More votes in favour 9 yes · 0 no
- Cantabria More votes in favour 5 yes · 0 no
- Castellón/Castelló More votes in favour 5 yes · 0 no
- Ceuta More votes in favour 1 yes · 0 no
- Ciudad Real More votes in favour 5 yes · 0 no
- Córdoba More votes in favour 6 yes · 0 no
- Cuenca More votes in favour 2 yes · 0 no
- Gipuzkoa More votes in favour 5 yes · 0 no · 1 abst.
- Girona More votes in favour 5 yes · 0 no
- Granada More votes in favour 7 yes · 0 no
- Guadalajara More votes in favour 3 yes · 0 no
- Huelva More votes in favour 4 yes · 0 no
- Huesca More votes in favour 3 yes · 0 no
- Illes Balears More votes in favour 8 yes · 0 no
- Jaén More votes in favour 5 yes · 0 no
- La Rioja More votes in favour 4 yes · 0 no
- Las Palmas More votes in favour 8 yes · 0 no
- León More votes in favour 5 yes · 0 no
- Lleida More votes in favour 3 yes · 0 no
- Lugo More votes in favour 4 yes · 0 no
- Madrid More votes in favour 29 yes · 0 no
- Málaga More votes in favour 11 yes · 0 no
- Melilla No count 0 yes · 0 no
- Murcia More votes in favour 10 yes · 0 no
- Navarra More votes in favour 5 yes · 0 no
- Ourense More votes in favour 4 yes · 0 no
- Palencia More votes in favour 2 yes · 0 no
- Pontevedra More votes in favour 6 yes · 0 no
- Salamanca More votes in favour 4 yes · 0 no
- Santa Cruz de Tenerife More votes in favour 6 yes · 0 no
- Segovia More votes in favour 3 yes · 0 no
- Sevilla More votes in favour 10 yes · 0 no
- Soria More votes in favour 2 yes · 0 no
- Tarragona More votes in favour 6 yes · 0 no
- Teruel More votes in favour 2 yes · 0 no
- Toledo More votes in favour 6 yes · 0 no
- Valencia/València More votes in favour 14 yes · 0 no
- Valladolid More votes in favour 4 yes · 0 no
- Zamora More votes in favour 3 yes · 0 no
- Zaragoza More votes in favour 6 yes · 0 no
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, Ciudadanos, Gc-dl, GER, Gp-ec-em and Popular en el Congreso. 1 deputy voted differently from their group.
By province: in 51 most voted in favour; in 0, against.
Coloured by how most of each province’s deputies voted.
- In favour: 51
- Against: 0
| Group | Seats | How it voted |
|---|---|---|
| Socialista | 89 | 85 in favour · 4 did not vote |
| Vasco (EAJ-PNV) | 6 | 6 in favour |
| Mixto | 14 | 12 in favour · 1 abst. · 1 did not vote |
| Ciudadanos | 40 | 37 in favour · 3 did not vote |
| Gc-dl | 8 | 7 in favour · 1 did not vote |
| GER | 9 | 8 in favour · 1 did not vote |
| Gp-ec-em | 65 | 64 in favour · 1 did not vote |
| Popular en el Congreso | 119 | 103 in favour · 16 did not vote |
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 122/000011
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- Congreso de los Diputados, vote 1 of sitting 10
The count and every seat’s vote.
Retrieved 10 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.