What it is

Minimum wage increase and extended tax limits for 2018

BOE step 7 of 7 · Passed

It is a royal decree-law. It was introduced on 29 December 2017. Introduced by: Gobierno.

Official title: Royal Decree-Law 20/2017, of December 29, extending and approving various tax measures and other urgent measures in social matters.

Source: Congreso de los Diputados, file 130/000026· updated 11 Nov

Automatic summary, not yet reviewed

Sets the coefficients for updating cadastral values for 2018, with different percentages depending on the year the valuation report took effect (for example, 1.08 for 1984-1990 and 0.91 for 2012).
Extends for 2018 the limits that allow using the objective estimation method for personal : the amounts of 150,000 and 75,000 euros become 250,000 and 125,000 euros.
Extends for 2018 the limit for the simplified VAT regime and the special regime for agriculture, livestock and fishing: the amount of 150,000 euros is set at 250,000 euros.
Directs the Government to raise the 2018 minimum wage by 4% compared to 2017 and sets a one-month period to file waivers or revocations of the extended tax methods and regimes.

Who it affects

Municipalities included in Order HFP 885/2017: They apply the cadastral value update coefficients, which affects the property tax.
Self-employed workers and small businesses: They can keep using the objective estimation method for personal income tax and the simplified VAT regimes with the raised limits during 2018.
Low-wage workers: They benefit from the 4% increase in the 2018 minimum wage.
Companies and individuals with collective agreements or contracts referencing the minimum wage: They must adjust amounts below the new minimum wage according to the rules the Government sets.

Words worth knowing

Valor catastral (cadastral value): The value the Administration assigns to a property for tax purposes.
Método de estimación objetiva (objective estimation method): A simplified way for self-employed people to calculate income tax using set modules instead of actual income and expenses.
Régimen simplificado del IVA (simplified VAT regime): A special, simpler way for small businesses to calculate VAT.
Salario mínimo interprofesional (minimum wage): The lowest pay allowed for a full working day, whatever the job.
Ponencia de valores (valuation report): A technical report used as the basis for setting cadastral values in a municipality.
income tax: The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

It summarizes the law as published in the BOE. 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 7 of 7 steps. It reached BOE, and today it is passed.

Introduced29 December 2017Someone registers the text in the Congreso.
Admitted9 January 2018The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
Amendmentsno dateGroups propose changes.
Committeeno dateA committee goes through the text in detail.
Plenary9 January 2018All 350 deputies vote.
Senateno dateThe Senate can pass it, amend it or veto it.
BOEno dateIt is published in the Official State Gazette (BOE) and comes into force.

See the 4 official steps on a timeline

6 February 2018

How did the plenary vote?

More votes in favour 166 yes · 133 no · 40 abst.

Voted on: Processing as a Government bill by the urgent procedure of Royal Decree-Law 20/2017, of December 29, extending and approving various tax measures and other urgent measures in social matters.

This law had 2 votes; this is the latest with every deputy’s vote. See them all

Source: Congreso de los Diputados, vote 2 of sitting 95· 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

More details: how each group and each province voted

The groups

Who voted in favour and who against?

In favour, most of Socialista, Mixto, Gcup-ec-em, GER and Sin grupo. Against, most of Popular en el Congreso. 7 deputies voted differently from their group.

By province: in 22 most voted in favour; in 15, against.

Coloured by how most of each province’s deputies voted.

In favour: 22
Against: 15
Abstained: 1
Tie: 14

Result by parliamentary group
Group	Seats	How it voted
Socialista	84	82 in favour · 2 did not vote
Vasco (EAJ-PNV)	5	5 abst.
Mixto	19	10 in favour · 4 against · 2 abst. · 3 did not vote
Ciudadanos	32	32 abst.
Gcup-ec-em	66	64 in favour · 2 did not vote
GER	9	9 in favour
Sin grupo	1	1 in favour
Popular en el Congreso	134	129 against · 1 abst. · 4 did not vote

What happens next

What happens now?

It is law, or will be once published in the BOE. It comes into force on the date its own text sets.

Published in the BOE: Royal Decree-Law 20/2017, of December 29, extending and approving various tax measures and other urgent measures in social matters.

Sources

Where does all this come from?

Congreso de los Diputados, file 130/000026
Official title, type, author, dates and stage.

Retrieved 11 November 2026
Congreso de los Diputados, vote 2 of sitting 95
The count and every seat’s vote.

Retrieved 10 November 2026
BOE, BOE-A-2017-15836
The law as published.

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.

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