What it is
Tax breaks for companies hiring pregnant women and large families
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 29 February 2024. Introduced by: Grupo Parlamentario VOX.
Official title: Private member's bill amending Law 27/2014, of 27 November, on the Corporate Income Tax, to introduce tax deductions for job creation and the hiring of pregnant women and parents of large families or children with disabilities.
Source: Congreso de los Diputados, file 122/000061· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would let companies deduct from their Corporate income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. bill an amount for each new worker hired who is a pregnant woman or a woman with children aged 0 to 3 (9,000 euros a year), a parent in a large family (10,000 euros), a parent with a child with a recognized disability (11,000 euros), or a parent with three or more children, one with a disability (12,000 euros).
- It would also give companies a rebate on their Social Security contributions when they hire these people on permanent contracts: 500 euros a month during the first year of the contract.
- The law would take effect on the first day of the budget year after its publication in the Official State Gazette (Boletín Oficial del Estado).
- The explanatory statement justifies the proposal by pointing to workplace difficulties faced by pregnant women, large families and families with children with disabilities, and by the drop in birth rates in Spain.
Who it affects
- Companies hiring pregnant women, mothers with children aged 0 to 3, or parents in large families or with children with disabilities: Could deduct amounts for creating jobs for these groups.
- Workers on permanent contracts who are pregnant women, mothers of children aged 0 to 3, or parents in large families or with a child with a disability: Would get a rebate on the employer's Social Security contribution if their contract is permanent.
Words worth knowing
- Impuesto sobre Sociedades
- Corporate Income Tax, the tax companies pay on their profits.
- Cuota íntegra
- The amount resulting from applying the tax rate to the company's profits, before deductions.
- Contrato por tiempo indefinido
- Permanent employment contract, with no end date.
- Bonificación
- A discount or reduction applied to an amount the company must pay, here to Social Security.
- 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.
- Introduced29 February 2024Someone registers the text in the Congreso.
- Admitted5 March 2024The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendmentsnot reachedGroups propose changes.
- Committeenot reachedA committee goes through the text in detail.
- Plenarynot reachedAll 350 deputies vote.
- Senatenot reachedThe Senate can pass it, amend it or veto it.
- BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 5 official steps on a timeline
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?
- Congreso de los Diputados, file 122/000061
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- Congreso de los Diputados, procedure
The date of each step, with its official wording.
Retrieved 13 November 2026
- 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.