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What it is

Bill would exempt individuals and small businesses from municipal land value tax

Admitted step 2 of 7 · Unfinished

It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 1 January 2022. Introduced by: Grupo Parlamentario Popular en el Congreso.

Official title: Private member's bill to amend the Consolidated Text of the Law Regulating Local Taxes, approved by Royal Legislative Decree 2/2004, of March 5, regarding the Tax on the Increase in the Value of Urban Land.

Follow this law

Source: Congreso de los Diputados, file 122/000191· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill responds to concerns about the municipal capital gains tax and to Constitutional Court rulings that declared several parts of its regulation unconstitutional.
  2. The bill would exempt all individuals, whether or not they live in Spain, and most small and medium-sized businesses from the municipal capital gains tax.
  3. For businesses, the exemption would apply to those with net turnover under €1,000,000, calculated under the rules of the Commercial Code.
  4. Some taxpayers would have to file a notice with the Tax Agency to apply the exemption, but never those who pay personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. (IRPF).
  5. The Ministry of Finance would have six months to approve a compensation mechanism for municipalities, with input from the National Commission for Local Administration and the Spanish Federation of Municipalities and Provinces (FEMP).
  6. A special compensation fund backed by the State budget is also provided for, and the law would take effect the day after its publication in the official state gazette (BOE).

Who it affects

  • Individuals who sell or inherit a property: They would no longer pay the municipal capital gains tax.
  • Small and medium-sized businesses: They would be exempt if their net turnover is under €1,000,000.
  • Municipalities and local entities: They would lose revenue but receive compensation from the State.
  • Non-residents with a permanent establishment in Spain: They would be exempt if their net turnover is under €1,000,000.

Words worth knowing

Plusvalía municipal (IIVTNU)
A municipal tax paid when land or a home is sold or transferred and its value has gone up.
Exención
Exemption: a situation where no tax is due even though it would normally apply.
Importe neto de la cifra de negocios
A company's net turnover, meaning its revenue from sales.
Devengo
The moment the obligation to pay a tax arises.
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.

  1. Introduced1 January 2022Someone registers the text in the Congreso.
  2. Admitted11 January 2022The 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
Mar 2022Jun 2022Sept 2022Dec 2022Mar 202311. 1 January 2022: Presentación22. 11 January 2022: Boletín Oficial de las Cortes Generales Publicación desde 11/01/2022 hasta 14/01/202233. 11 January 2022: Calificación44. 14 January 2022: Gobierno Contestación desde 14/01/2022 hasta 08/03/202255. 8 March 2022: Pleno Toma en consideración desde 08/03/2022 hasta 30/05/202366. 30 May 2023: Concluido - (Caducado) desde 30/05/2023 hasta 16/06/2023

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?

  • 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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