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What it is

Bill so minimum wage earners pay no income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

Amendments step 3 of 7 · Unfinished

It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 14 April 2025. Introduced by: Senado.

Official title: Private member's bill to adjust the tax-free limit of the personal income tax (IRPF) to the interprofessional minimum wage (SMI).

Follow this law

Source: Congreso de los Diputados, file 124/000022· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill responds to the last minimum wage increase, from €15,876 to €16,576 per year. According to the text, of the €700 gross raise, €346 never reaches the worker because it goes to social security contributions and income tax.
  2. The bill would lower the income threshold above which you must file an income tax return. For people earning work income in certain cases (several payers, spousal support payments, payers not required to withhold, or fixed withholding rates), that threshold would become the annual minimum wage. With several payers, the threshold would stay at €24,000 if the second and later payers together pay less than €2,500 a year.
  3. The Government would have 15 days to change the regulations so that no tax is withheld from work income equal to or below the minimum wage. It would also prevent the jump effect for people earning slightly above those amounts.
  4. The law would take effect in the next budget year.

Who it affects

  • Workers earning the interprofessional minimum wage: They would stop paying income tax on work income up to the minimum wage level, and nothing would be withheld from them.
  • Companies and self-employed people who hire minimum wage workers: They would have to adjust withholdings for employees with wages near the minimum wage.
  • The Government: They would have to approve the regulatory changes on withholdings within 15 days.

Words worth knowing

IRPF
Impuesto sobre la renta de las personas físicas: Spain's personal income tax, paid on income such as wages.
Salario Mínimo Interprofesional (SMI)
The minimum wage: the lowest legal pay a worker can receive for a full workday.
Retención
Withholding: money the employer advances to the tax agency on account of income tax.
Rendimientos íntegros del trabajo
Gross work income: total earnings from work before deductions.
Efecto de salto
Jump effect: a sharp tax increase when income crosses a threshold, so earning slightly more leaves less net pay.
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.

  1. Introduced14 April 2025Someone registers the text in the Congreso.
  2. Admitted6 May 2025The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendments9 May 2025Groups 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
Jun 2025Sept 2025Dec 2025Mar 2026Jun 2026Sept 202611. 14 April 2025: Presentación22. 6 May 2025: Comisión de Hacienda y Función Pública Publicación desde 06/05/2025 hasta 09/05/202533. 6 May 2025: Calificación44. 9 May 2025: Comisión de Hacienda y Función Pública Enmiendas desde 09/05/2025 hasta 06/10/202655. 6 October 2026: Concluido - (Caducado) desde 06/10/2026 hasta 04/11/2026

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:

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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