What it is
Proposal to publish the names of tax amnesty users
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 23 June 2017. Introduced by: Grupo Parlamentario Socialista.
Official title: Private member's bill regarding the publication of the identity of persons, companies, and other legal entities covered by the asset or rights regularization process provided for in Royal Decree-Law 12/2012, of 30 March.
Source: Congreso de los Diputados, file 122/000116· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would add a new provision to the General Tax Law requiring the Government to publish, within a maximum of fifteen days, the identity of the people, companies and entities that used the regularization process under royal decree-law A rule with the force of law that the Government passes because it is urgent. It applies from its publication, but the Congreso must validate it within 30 days or it lapses. 12/2012, known as the tax amnesty.
- Besides the names, the individual amount of each beneficiary's declared tax base and tax due would be published.
- For companies and other legal entities, their real, direct or indirect ownership would also be stated, that is, their shareholders or participants.
- The explanatory statement justifies the measure by the Constitutional Court ruling that declared the tax amnesty unconstitutional, and by the interest of transparency and the fight against tax fraud.
Who it affects
- People, companies and entities that used the 2012 regularization process: Their names, declared tax amounts and, where applicable, their real owners would be made public.
- The Government: It would have to take the necessary steps to publish this data within fifteen days.
- The general public: People would be able to find out who benefited from the tax amnesty.
Words worth knowing
- Amnistía fiscal (tax amnesty)
- An extraordinary process that allowed undeclared assets or income to be regularized through a special payment, without asking where the money came from.
- Regularización tributaria (tax regularization)
- Declaring to the tax authorities money or assets that had not been declared before, to put the situation right.
- Base imponible (tax base)
- The amount on which a tax is calculated.
- Disposición adicional (additional provision)
- A section added at the end of a law to regulate a specific point.
- Titularidad real (real ownership)
- Who actually owns or controls a company, even if they do not appear as the direct owner.
- royal decree-law
- A rule with the force of law that the Government passes because it is urgent. It applies from its publication, but the Congreso must validate it within 30 days or it lapses.
- decree-law
- A rule with the force of law that the Government passes because it is urgent. It applies from its publication, but the Congreso must validate it within 30 days or it lapses.
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.
- Introduced23 June 2017Someone registers the text in the Congreso.
- Admitted27 June 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 122/000116
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.