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 29 June 2018. 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 122/000250· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would exempt from court fees nonprofit entities under the special tax regime of Law 49/2002 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..
- It would also grant the exemption to taxpayers considered small entities under Corporate Income Tax rules.
- The explanatory statement argues that current fees ignore the payer's financial capacity and can block access to Justice.
- The law would take effect on January 1 of the year after its approval, so it does not affect budgets already in force.
Who it affects
- Nonprofit entities under the regime of Law 49/2002: They would no longer pay court fees.
- Entities fully or partially exempt from Corporate Income Tax: They would no longer pay court fees.
- Companies considered small entities: They would no longer pay court fees.
- Individuals: They are already exempt and would remain so; the reform does not change anything for them.
Words worth knowing
- Tasas judiciales
- Court fees: money that must be paid to file certain lawsuits or appeals in 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 allowed to pay Corporate Income Tax under favorable rules.
- Sujeto pasivo
- The person or entity legally required to pay a tax or fee.
- 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.
- Introduced29 June 2018Someone registers the text in the Congreso.
- Admitted10 July 2018The 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 122/000250
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.