What it is
Bill to make thalidomide aid exempt from Spanish income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 14 June 2024. Introduced by: Senado.
Official title: Private member's bill on the tax exemption of the aid provided for in Royal Decree 574/2023, of 4 July, regulating the procedure for granting aid to persons affected by thalidomide in Spain, during the period 1950-1985.
Source: Congreso de los Diputados, file 124/000012· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would add a section to the Personal Income Tax Law so that aid under Royal Decree 574/2023 for people affected by thalidomide would be tax exempt.
- The exemption would also cover any other amounts received as a thalidomide victim, such as pensions or capital gains, and would apply retroactively.
- The law would take effect on January 1, 2025, together with the approval of the next State Budgets.
Who it affects
- People affected by thalidomide in Spain between 1950 and 1985 who receive aid under Royal Decree 574/2023: They would no longer pay income tax on that aid or on other amounts received as victims.
Words worth knowing
- IRPF
- Impuesto sobre la Renta de las Personas Físicas: Spain's personal income tax, paid on income such as wages or aid.
- Exención
- Exemption: something you do not have to declare or pay tax on.
- Retroactivo
- Retroactive: it also applies to the past, not only from now on.
- Proposición de ley
- A bill: a proposed law that has not yet been passed.
- 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 3 of 7 steps. It reached Amendments, and today it is unfinished.
- Introduced14 June 2024Someone registers the text in the Congreso.
- Admitted18 June 2024The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendments21 June 2024Groups 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 on tax exemption of the aid provided for in Royal Decree 574/2023, of July 4, by which the procedure for the granting of aid to persons affected by thalidomide in Spain during the period 1950-1985 is regulated.
- XV Legislature, Senate Private member's bill on tax exemption of the aid provided for in Royal Decree 574/2023, of July 4, by which the procedure for the granting of aid to persons affected by thalidomide in Spain during the period 1950-1985 is regulated.
Sources
Where does all this come from?
- Congreso de los Diputados, file 124/000012
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.