What it is
VOX proposal to cut income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. to a single rate
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 3 April 2024. Introduced by: Grupo Parlamentario VOX.
Official title: Private member's bill amending Law 35/2006, of November 28, on Personal Income Tax and partially amending the laws on Corporate Tax, Non-Resident Income Tax, and Wealth Tax.
Source: Congreso de los Diputados, file 122/000084· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would set a single rate of 15% for taxable bases under 70,000 euros and 25% for those above, with a personal minimum of 22,000 euros per year for work income.
- The rates would drop four points per child, down to a minimum of 0%. A family with four children would pay no income tax if their income is under 70,000 euros, and only 9% if it is higher.
- The taxpayer minimum would be set at 22,000 euros per year, with an increase of 1,150 euros for people over 65 and an additional 1,400 euros for those over 75.
- The proposal estimates a drop in state-level revenue of between 30% and 45%, and plans to offset it by cutting spending on subsidies, political spending, and transfers to the Autonomous Communities.
Who it affects
- People who file Spanish income tax, especially middle and low earners: They would pay less tax due to lower rates and a higher personal minimum.
- Families with children: Their rate would drop four points per child, down to 0%.
- People over 65 and over 75: Their personal minimum would increase by 1,150 and 1,400 additional euros respectively.
- Public administrations: They would collect less, between 12,000 and 18,000 million euros less per year according to the proposal's estimate.
Words worth knowing
- IRPF
- Spanish personal income tax: the tax paid on income such as wages or pensions.
- Base liquidable
- The amount of income on which the tax is calculated, after reductions are applied.
- Mínimo personal y familiar
- Personal and family minimum: the share of income that is not taxed because it is considered needed to cover basic living costs of the taxpayer and dependents.
- Tramo estatal
- State portion of income tax. The Autonomous Communities have their own portion, which this proposal does not touch.
- Proposición de ley
- A bill introduced by parliamentary groups to become law. It is not an approved law until it goes through the legislative process and is voted on.
- 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.
- Introduced3 April 2024Someone registers the text in the Congreso.
- Admitted9 April 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.
The same initiative in the other chamber:
- XV Legislature, Senate Private member's bill amending Law 35/2006, of November 28, on Personal Income Tax and partially amending the laws on Corporate Tax, Non-Resident Income Tax, and Wealth Tax.
Presented before in:
- XII Legislature, Congreso de los Diputados· Unfinished Bill to exempt maternity and paternity benefits from income tax
Sources
Where does all this come from?
- Congreso de los Diputados, file 122/000084
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 12 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.