What it is
Bill proposes no income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. withholding for minimum wage earners
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 11 February 2025. Introduced by: Grupo Parlamentario Mixto.
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 122/000155· updated 11 Nov
Automatic summary, not yet reviewed
- The bill argues that increases in the minimum wage should be matched by tax rules, specifically the rules on withholding from employment income. It says the best way is to change the law governing the tax itself, not just the regulations.
- The bill would add a new section to the Personal Income Tax Law. It would ban any withholding for workers who earn, on an annual basis, the minimum wage (Salario Mínimo Interprofesional).
- If passed, the rule would take effect the day after its publication in the Official State Gazette (Boletín Oficial del Estado).
Who it affects
- Workers earning the minimum wage (Salario Mínimo Interprofesional): They would no longer have income tax withheld from their pay, if the bill is passed.
- Employers and other payers of wages: They would not have to withhold tax from workers earning the annual minimum wage.
Words worth knowing
- Retención (withholding)
- Money an employer deducts from a paycheck and pays to the tax agency in advance, on account of the worker's income tax.
- SMI (Salario Mínimo Interprofesional)
- The minimum wage, the lowest pay allowed by law for a full-time worker in Spain.
- IRPF
- Impuesto sobre la Renta de las Personas Físicas: Spain's personal income tax.
- Proposición de ley
- A bill: a text proposed by a parliamentary group. It is not a law until the whole approval process is finished.
- 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.
- Introduced11 February 2025Someone registers the text in the Congreso.
- Admitted18 February 2025The 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 122/000155
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.