Skip to content

Where are you from?

Choose your province and we will tell you how the deputies and senators you elected vote, one by one.

 

We remember it in this browser. If you create an account, we keep it there.
Sign in

Type a law, a topic, a person or a province.

What it is

Bill to let homeowners deduct mortgage payments from income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

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 9 February 2023. Introduced by: Grupo Parlamentario Popular en el Congreso.

Official title: Private member's bill to help the middle classes in the face of rising mortgages.

Follow this law

Source: Congreso de los Diputados, file 122/000302· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill would temporarily reinstate the deduction for investment in a primary residence under personal income tax, for tax years 2022 and 2023, for those who bought their primary residence or paid for work on it before January 1, 2023, and took out a loan to do so.
  2. It would apply to people whose income (the sum of the general and savings taxable bases) is up to €60,000. For incomes under €40,000, the deduction would be 5% of principal repayments and 15% of interest and loan costs.
  3. The maximum deduction base would be €5,000 per year. If payments exceed that amount, the deduction would apply first to principal repayment.
  4. The law would take effect the day after its publication in the Official State Gazette (Boletín Oficial del Estado), except for measures affecting the budget, which would wait until the following fiscal year.

Who it affects

  • People with a mortgage on their primary residence, bought or paid for before January 1, 2023: They could deduct up to €5,000 per year from personal income tax for the mortgage, if their income does not exceed €60,000.
  • People with incomes up to €40,000: They would get the full deduction percentages: 5% for principal and 15% for interest and costs.
  • People with incomes between €40,000 and €60,000: The deduction percentages would be reduced proportionally based on their income.
  • People with disabilities and their primary residences: Accessibility work paid for before January 1, 2023 and finished before January 1, 2025 would qualify for the deduction.

Words worth knowing

Deducción por inversión en vivienda habitual
A reduction in personal income tax for money paid on the home you live in: the purchase, work on it, or the mortgage loan.
Cuota diferencial
The final amount you pay or get back in personal income tax after deductions are applied.
Base liquidable
The income on which personal income tax is calculated, after reductions.
Euribor
The index that sets the interest rate on most variable-rate mortgages in Spain. When it goes up, monthly payments go up.
Proposición de ley
A bill: a text proposing a law that still must be debated and passed by the Congress and the Senate. It is not in force.
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. Introduced9 February 2023Someone registers the text in the Congreso.
  2. Admitted14 February 2023The 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
Feb 202311. 9 February 2023: Presentación22. 14 February 2023: Boletín Oficial de las Cortes Generales Publicación desde 14/02/2023 hasta 17/02/202333. 14 February 2023: Calificación44. 17 February 2023: Gobierno Contestación desde 17/02/2023 hasta 27/03/202355. 27 March 2023: Pleno Toma en consideración desde 27/03/2023 hasta 28/03/202366. 28 March 2023: Concluido - (Decaído) desde 28/03/2023 hasta 31/03/2023

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.

Read the full method · Report an error