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What it is

Tax exemption for minimum income benefit and Castor court ruling payment

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 30 December 2020. Introduced by: Gobierno.

Official title: Government bill on financial measures for social and economic support and for the compliance with the execution of judgments (originating from Royal Decree-Law 39/2020, of 29 December).

Follow this law

Source: Congreso de los Diputados, file 121/000042· updated 11 Nov

Automatic summary, not yet reviewed

  1. The minimum living income (Ingreso mínimo vital A Social Security benefit for households with low income.) becomes exempt from personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings., just like regional and local aid for people without resources. The combined annual limit is 1.5 times the IPREM A public index the State uses as a reference to grant aid and set limits. reference index.
  2. Aid for victims of violent crimes and victims of gender violence Violence a woman suffers from a current or former partner because she is a woman. is also exempt from personal income tax.
  3. The Ministry of Finance is granted a credit increase of 638,000,000 euros to pay the Supreme Court ruling ordering the State to pay 1,350.729 million euros in compensation to Banco Santander, CaixaBank and Bankia for the Castor underground gas storage.
  4. The credit will be increased up to the full amount of the ruling and financed with public debt. Related procedures are exempt from some usual spending deadlines and controls.
  5. Law 14/2000 is amended so that share subscriptions and contributions to multilateral financial institutions can be formalized even if the first payment is made the following year.
  6. The deadline to use the Canary Islands investment reserve from 2016 profits and the 2017 advance investments is extended by one year, to four years. In addition, the Canary Islands indirect tax rules on certain services are aligned to avoid double taxation.

Who it affects

  • People receiving the minimum living income: They no longer pay income tax on that benefit, though they must still file a tax return.
  • Victims of violent crimes and gender violence: Public aid they receive is exempt from income tax.
  • Banco Santander, CaixaBank and Bankia: The State will pay them the compensation set by the Supreme Court for the Castor gas storage.
  • Companies with profits earmarked for investment in the Canary Islands: They get one extra year to use the investment reserve.
  • Businesses and professionals in the Canary Islands: The location rules for certain services change under the Canary Islands indirect tax.

Words worth knowing

Ingreso mínimo vital
A Social Security benefit for households with low income.
IRPF
Spain's personal income tax, paid on earnings.
IPREM
A public index the State uses as a reference to grant aid and set limits.
Responsabilidad patrimonial del Estado legislador
The State's duty to compensate someone when a law causes them a financial loss.
Reserva para inversiones en Canarias
Money companies can set aside from profits, tax free, to invest in the islands.
gender violence
Violence a woman suffers from a current or former partner because she is a woman.
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.

  1. Introduced30 December 2020Someone registers the text in the Congreso.
  2. Admitted2 February 2021The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendments5 February 2021Groups propose changes.
  4. Committee3 June 2021A committee goes through the text in detail.
  5. Plenaryno dateAll 350 deputies vote.
  6. Senate21 December 2021The Senate can pass it, amend it or veto it.
  7. BOE16 February 2022It is published in the Official State Gazette (BOE) and comes into force.
See the 9 official steps on a timeline
Dec 2020Mar 2021Jun 2021Sept 2021Dec 202111. 30 December 2020: Presentación22. 2 February 2021: Comisión de Hacienda Publicación desde 02/02/2021 hasta 05/02/202133. 2 February 2021: Calificación44. 5 February 2021: Comisión de Hacienda Enmiendas desde 05/02/2021 hasta 03/06/202155. 3 June 2021: Comisión de Hacienda Informe desde 03/06/2021 hasta 21/09/202166. 21 September 2021: Comisión de Hacienda y Función Pública Informe desde 21/09/2021 hasta 15/12/202177. 15 December 2021: Comisión de Hacienda y Función Pública Aprobación con competencia legislativa plena desde 15/12/2021 hasta 21/12/202188. 21 December 2021: Senado desde 21/12/2021 hasta 16/02/202299. 16 February 2022: Concluido - (Aprobado con modificaciones) desde 16/02/2022 hasta 08/03/2022

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?

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

The same initiative in the other chamber:

Published in the BOE: Law 2/2022, of 24 February, on financial measures for social and economic support and compliance with the execution of judgments

Sources

Where does all this come from?

  • 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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