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 would let 2024 surpluses fund investments and delay e-invoicing

Amendments step 3 of 7· Lapsed

It is a government bill. Introduced by the Government. It was introduced on 11 December 2025. Introduced by: Gobierno.

Official title: Government bill adopting urgent measures to favor the investment activity of local entities and autonomous communities, and amending Royal Decree 1007/2023, of December 5, approving the Regulation establishing the requirements that computer or electronic systems and programs supporting the billing processes of business owners and professionals must adopt, and the standardization of billing record formats (originating from Royal Decree-Law 15/2025, of December 2).

Follow this law

Source: Congreso de los Diputados, file 121/000082· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill would extend the rules that let local entities use their 2024 budget surplus to finance financially sustainable investments in 2025, 2026 and 2027, instead of using it to reduce debt. Projects must have started before December 31, 2026, and the local entity may not end any of those years in deficit.
  2. It would also apply special rules so that autonomous communities can use their 2024 surplus to finance investments in 2025, 2026 and 2027, without prior authorization from the State Secretariat for Budgets and Expenditure or the State Secretariat for Finance. Spending must be recognized before the end of 2026, with the remaining part possibly committed the following year.
  3. The bill would extend the deadlines for adapting invoicing computer systems: entities under Article 3.1.a) would have until January 1, 2027, and all other obligated parties until July 1, 2027. Producers and sellers of this software would have nine months from the ministerial order taking effect to offer adapted products.
  4. The regulatory rank of Royal Decree 1007/2023 is preserved even though it is amended through a rule with the rank of law, to avoid changes to its jurisdictional scope or hierarchy.
  5. The bill would give the Generalitat de Catalunya the powers over local government civil servants with national certification in its territory, including approving the public job offer, selecting, training and certifying these civil servants.
  6. The rule would take effect the day after its publication in the Official State Gazette (Boletín Oficial del Estado).

Who it affects

  • Local entities with a 2024 surplus: Could use it for investments in 2025, 2026 and 2027 instead of reducing debt.
  • Autonomous communities with a 2024 surplus: Could finance investments with that surplus under special rules.
  • Businesses and professionals that issue invoices: Would get more time to adapt their invoicing computer systems.
  • Producers and sellers of invoicing software: Would have nine months from the ministerial order to offer adapted products.
  • Local civil servants with national certification in Catalonia: Their job offer, selection, training and certification would be managed by the Generalitat.

Words worth knowing

Superávit
When a government takes in more than it spends in a year.
Remanente de tesorería
Leftover money from one fiscal year that is available the next year.
Regla de gasto
A limit on how much a public administration can spend each year.
Habilitación de carácter nacional
State certification required for certain local civil servants, such as secretaries, comptrollers and treasurers, to hold their posts.
Real decreto-ley
A rule with the rank of law that the Government can quickly adopt in urgent cases, and that Congress must later validate.

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 3 of 7 steps. It reached Amendments, and today it is lapsed.

  1. Introduced11 December 2025Someone registers the text in the Congreso.
  2. Admitted16 December 2025The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendments19 December 2025Groups 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 5 official steps on a timeline
Dec 2025Mar 2026Jun 2026Sept 202611. 11 December 2025: Presentación22. 16 December 2025: Comisión de Política Territorial Publicación desde 16/12/2025 hasta 19/12/202533. 16 December 2025: Calificación44. 19 December 2025: Comisión de Política Territorial Enmiendas desde 19/12/2025 hasta 06/10/202655. 6 October 2026: Concluido - (Caducado) desde 06/10/2026 hasta 04/11/2026

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.

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 never say “passed” because of a vote: the files do not say which majority was needed.

Read the full method · Report an error