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What it is

Bill to exempt minimum wage earners from income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. filing

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 11 February 2025. Introduced by: Grupo Parlamentario Popular en el Congreso.

Official title: Private member's bill to adjust the IRPF tax-free limit to the Interprofessional Minimum Wage.

Follow this law

Source: Congreso de los Diputados, file 122/000156· updated 11 Nov

Automatic summary, not yet reviewed

  1. The text argues that the latest minimum wage increase (700 euros gross per year) barely reaches workers, because much of it goes to social security contributions and income tax, while employers pay 914 euros more per minimum wage employee.
  2. The bill would raise the income tax filing threshold to one annual minimum wage, so minimum wage earners would not have to file. This would apply even with several payers, spousal support payments, or fixed withholding rates.
  3. The Government would have a maximum of 15 days to approve the regulatory changes needed so that no tax is withheld from earnings at or below the minimum wage, and to fix the tax jump affecting people who earn slightly more.
  4. If passed, the law would take effect as soon as it is published in the Official State Gazette (Boletín Oficial del Estado).

Who it affects

  • Workers earning the minimum wage: They would stop paying income tax and filing a return in the cases covered.
  • Workers earning slightly above the minimum wage: The tax jump they face when crossing that level would be corrected.
  • Companies, small businesses and self-employed people with minimum wage employees: The text argues the measure would offset part of the cost of the minimum wage increase.

Words worth knowing

IRPF
Spanish personal income tax, paid on earnings from work and other income.
Salario Mínimo Interprofesional (SMI)
The minimum wage that Spanish law requires for a full-time worker.
Límite exento o de declaración
The income level below which you are not required to file an income tax return.
Retención
Money withheld from your paycheck by the payer (for example, your employer) as an advance on income tax.
Proposición de ley
A bill: a text proposing a law that still must be debated and passed by Congress; 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. Introduced11 February 2025Someone registers the text in the Congreso.
  2. Admitted18 February 2025The 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 5 official steps on a timeline
Feb 202511. 11 February 2025: Presentación22. 18 February 2025: Boletín Oficial de las Cortes Generales Publicación desde 18/02/2025 hasta 21/02/202533. 18 February 2025: Calificación44. 21 February 2025: Gobierno Contestación desde 21/02/2025 hasta 28/03/202555. 28 March 2025: Concluido - (Decaído) desde 28/03/2025 hasta 08/04/2025

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.

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