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 3 February 2017. Introduced by: Grupo Parlamentario Mixto.
Official title: Private member's bill amending the judicial fees regime established by Act 10/2012, of 20 November, to exempt entities fully or partially exempt from the Corporate Tax, especially non-profit entities, and taxpayers considered small entities in accordance with the Corporate Tax regulatory framework.
Source: Congreso de los Diputados, file 122/000066· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would amend Article 4 of Law 10/2012, which regulates court fees, to expand the exemptions from paying them.
- It would exempt, among others, nonprofits under the special tax regime of Law 49/2002, entities fully or partially exempt from Corporate income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings., and small entities.
- The explanatory statement argues that current court fees ignore the payer's financial capacity and can block access to justice, especially for nonprofits and small companies.
- The law would take effect on January 1 of the year following its publication in the Official State Gazette.
Who it affects
- Nonprofits under the special tax regime of Law 49/2002: They would stop paying court fees.
- Entities fully or partially exempt from Corporate Income Tax: They would stop paying court fees.
- Small entities under Corporate Income Tax rules: They would stop paying court fees.
- Individuals: They are already exempt and would remain so; the bill changes nothing for them.
Words worth knowing
- Tasas judiciales
- Court fees: money that must be paid to file certain lawsuits or appeals before Spanish courts.
- Impuesto sobre Sociedades
- Corporate Income Tax, the tax companies and other entities pay on their profits.
- Entidad de reducida dimensión
- A small company that, under Corporate Income Tax rules, may apply tax advantages because of its size.
- Exposición de motivos
- The opening section of a legal text that explains why it is proposed.
- 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.
- Introduced3 February 2017Someone registers the text in the Congreso.
- Admitted14 February 2017The 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 122/000066
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.