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What it is

Proposal to eliminate the Inheritance and Gift Tax

Admitted step 2 of 7 · Rejected

It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 21 July 2021. Introduced by: Grupo Parlamentario VOX.

Official title: Private member's bill regarding the abolition of the Inheritance and Gift Tax.

Follow this law

Source: Congreso de los Diputados, file 122/000153· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill, introduced by the VOX parliamentary group, would repeal Law 29/1987 and eliminate the Inheritance and Gift Tax from the Spanish tax system.
  2. To offset the elimination, wealth increases from inheritance, legacy, donation or life insurance would no longer be subject to personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings., and those obtained by legal entities would be subject to Corporate Income Tax.
  3. References to the tax would be removed from the regional financing law, and the Autonomous Communities would receive compensation equal to what each one collected in the fiscal year before the law takes effect.
  4. The law would take effect on January 1, 2022, so the budgetary impact would apply to the budget year immediately after it takes effect.

Who it affects

  • People who inherit or receive gifts: They would no longer pay the Inheritance and Gift Tax if the bill is passed.
  • The Autonomous Communities: They would lose the revenue from this transferred tax, but would receive state compensation.
  • Legal entities: Wealth increases they obtain through inheritance or donation would be subject to Corporate Income Tax.

Words worth knowing

Impuesto sobre Sucesiones y Donaciones (ISD)
Spanish Inheritance and Gift Tax, paid when you receive money or assets for free, through inheritance, legacy or donation.
IRPF
Spanish personal income tax, paid by individuals on their income.
Impuesto sobre Sociedades
Spanish Corporate Income Tax, paid by companies and other legal entities on their profits.
Tributo cedido
A state tax whose revenue and management are transferred to the Autonomous Communities.
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 rejected.

  1. Introduced21 July 2021Someone registers the text in the Congreso.
  2. Admitted25 August 2021The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendmentsnot reachedGroups propose changes.
  4. Committeenot reachedA committee goes through the text in detail.
  5. Plenarynot reachedAll 350 deputies vote.
  6. Senatenot reachedThe Senate can pass it, amend it or veto it.
  7. BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 6 official steps on a timeline
Sept 2021Dec 2021Mar 202211. 21 July 2021: Presentación22. 25 August 2021: Boletín Oficial de las Cortes Generales Publicación desde 25/08/2021 hasta 30/08/202133. 25 August 2021: Calificación44. 30 August 2021: Gobierno Contestación desde 30/08/2021 hasta 06/10/202155. 6 October 2021: Pleno Toma en consideración desde 06/10/2021 hasta 05/04/202266. 5 April 2022: Concluido - (Rechazado) desde 05/04/2022 hasta 11/04/2022

5 April 2022

How did the plenary vote?

More votes against 151 yes · 188 no

Voted on: Private member's bill by the VOX Parliamentary Group, regarding the suppression of the Inheritance and Gift Tax.

Source: Congreso de los Diputados, vote 2 of sitting 169· updated 10 Nov

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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 Ciudadanos, Sin grupo, Popular en el Congreso and VOX. Against, most of Euskal Herria Bildu, Republicano, Socialista, Vasco (EAJ-PNV), Gcup-ec-gc and GPlu.

By province: in 20 most voted in favour; in 20, against.

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

  • In favour: 20
  • Against: 20
  • Tie: 12
Result by parliamentary group
GroupSeatsHow it voted
Euskal Herria Bildu5
5 against
Republicano13
13 against
Socialista120
118 against · 2 did not vote
Vasco (EAJ-PNV)6
6 against
Mixto11
4 in favour · 4 against · 3 did not vote
Ciudadanos9
8 in favour · 1 did not vote
Gcup-ec-gc33
31 against · 2 did not vote
GPlu12
11 against · 1 did not vote
Sin grupo1
1 in favour
Popular en el Congreso87
86 in favour · 1 did not vote
VOX52
52 in favour

What happens next

What happens now?

It goes no further. A similar one could be introduced later.

It was presented again:

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.

Read the full method · Report an error