What it is
Proposal to make the Balearic Islands' special tax regime permanent
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 12 June 2026. Introduced by: Grupo Parlamentario Plurinacional SUMAR.
Official title: Private member's bill amending Additional Provision Seventy-One of Law 31/2022, of December 23, on General State Budgets for the year 2023, to guarantee the validity of the special tax regime of Illes Balears.
Source: Congreso de los Diputados, file 122/000290· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would amend the seventy-first additional provision of Law 31/2022, on the 2023 State Budget, so that the special tax regime for the Balearic Islands would no longer have an end date and would remain in force indefinitely.
- The regime would apply to tax periods starting from January 1, 2023, as it does now, but with no end limit until lawmakers expressly repeal it.
- The bill would not change the content of the regime or add new tax benefits: its only goal is to guarantee its continuity over time.
- If passed, the Government could issue the provisions needed to implement the law, which would take effect three months after its publication in the Official State Gazette.
Who it affects
- Businesses and professionals in the Balearic Islands: They would have a stable, predictable tax framework for planning investments, with no end date for the regime.
- The Balearic Islands' economy: The goal is to boost competitiveness, employment and the diversification of an economy heavily dependent on tourism.
- The Government: It could issue the provisions needed to develop and implement the law if it is passed.
Words worth knowing
- Régimen fiscal especial (special tax regime)
- A set of tax advantages that apply to a specific territory to offset its economic disadvantages.
- Período impositivo (tax period)
- The period of time, usually one year, used to calculate a tax.
- Disposición adicional (additional provision)
- A section added at the end of a law to regulate specific matters outside the main articles.
- Derogación (repeal)
- Repealing a law means formally ending its legal effect.
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.
- Introduced12 June 2026Someone registers the text in the Congreso.
- Admitted16 June 2026The 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 6 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 122/000290
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.