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What it is

Bill so minimum wage earners would not pay income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

Admitted step 2 of 7 · Withdrawn

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 Plurinacional SUMAR.

Official title: Private member's bill to update the Personal Income Tax to the increase in the Interprofessional Minimum Wage.

Follow this law

Source: Congreso de los Diputados, file 122/000157· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill aims to ensure that people earning the minimum wage do not pay personal income tax (IRPF Impuesto sobre la Renta de las Personas Físicas: Spain's personal income tax, paid on income such as wages.) on their work income. The SUMAR group introduced it because, with the minimum wage rising to 16,576 euros a year as of January 1, 2025, that wage is subject to tax for the first time.
  2. The bill would amend the IRPF Law to create a reduction in net work income. It would apply to people earning at most the minimum wage, or up to 5,000 euros more, as long as they have no other income above 6,500 euros.
  3. It would also amend the IRPF Regulations so employers adjust tax withholdings in payslips. The tax benefit would then show up directly in pay, without waiting for the tax return.
  4. If passed, the law would take effect the day after its publication in the Official State Gazette (Boletín Oficial del Estado).

Who it affects

  • Low-wage workers: Would see the income tax in their payslip reduced or eliminated if they earn up to the minimum wage, or up to 5,000 euros more.
  • Employers and payers of work income: Would have to apply the new reduction when calculating their workers' withholdings.
  • Women wage earners and young workers: The text highlights them as the main beneficiaries, since most minimum wage earners are women.

Words worth knowing

IRPF
Impuesto sobre la Renta de las Personas Físicas: Spain's personal income tax, paid on income such as wages.
SMI
Salario Mínimo Interprofesional: Spain's minimum wage, the lowest pay allowed for a full workday.
Retención
Withholding: the part of your pay your employer sends to the tax agency in advance, later settled in your tax return.
Rendimiento neto del trabajo
Net work income: what you earn from work after subtracting certain expenses allowed by law.
Proposición de ley
A bill introduced by a parliamentary group; it is not a law until approved.
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 withdrawn.

  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 6 official steps on a timeline
Feb 2025Mar 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 29/03/202555. 29 March 2025: Pleno Toma en consideración desde 29/03/2025 hasta 08/04/202566. 8 April 2025: Concluido - (Retirado) desde 08/04/2025 hasta 11/04/2025

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?

Whoever introduced it withdrew it, or it was merged into another one. It goes no further.

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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