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 21 April 2017. Introduced by: Grupo Parlamentario Mixto.
Official title: Private member's bill to amend the regime of court fees, to exempt entities totally or partially exempt from Corporate Tax, especially non-profit entities, and taxpayers considered small and medium-sized entities in accordance with the regulations governing the Corporate Tax.
Source: Congreso de los Diputados, file 122/000094· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would exempt nonprofit entities under the special tax regime and 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. from paying the court fees created by Law 10/2012.
- It would also exempt taxpayers classified as small entities under Corporate Income Tax rules, because many of them cannot access the courts when their economic capacity is not taken into account.
- The proposal notes that Law 10/2012 brought back general court fees 26 years after they were abolished, with amounts it sees as disproportionate and deterrent to the constitutional right to effective judicial protection.
- The resulting law would take effect the day after its publication in the Official State Gazette, but provisions with budgetary effects would wait until the General State Budget Law determines so.
Who it affects
- Nonprofit entities under the special 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 companies classified as reduced-size entities: They would stop paying court fees.
- Individuals: They are already exempt and would remain so; the bill does not change anything for them.
Words worth knowing
- Tasas judiciales (court fees)
- Money that must be paid to file certain lawsuits or appeals before Spanish courts.
- Impuesto de Sociedades (Corporate Income Tax)
- The tax that companies and other entities pay on their profits.
- Entidad de reducida dimensión (reduced-size entity)
- A category under Corporate Income Tax rules for small companies, giving them more favorable rules.
- Tutela judicial efectiva (effective judicial protection)
- The constitutional right to go to court and receive a fair process and ruling.
- Proposición de ley (bill)
- A text introduced by members of Congress to become a law; it is not yet approved.
- 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.
- Introduced21 April 2017Someone registers the text in the Congreso.
- Admitted28 April 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 122/000094
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.