What it is
Bill would exempt livestock farmers from income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. on culls and wildlife damage
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 7 July 2025. Introduced by: Comunidad Autónoma del Principado de Asturias-Junta General.
Official title: Private member's bill amending Law 35/2006, of November 28, on Personal Income Tax and partially amending the laws on Corporate Tax, Non-Resident Income Tax, and Wealth Tax.
Source: Congreso de los Diputados, file 125/000011· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would make three kinds of income exempt from personal income tax: insurance payouts for livestock culled under official disease eradication programs, money from selling those animals for slaughter, and farm insurance payouts for damage caused by wild animals.
- It would also keep public aid and compensation received for the mandatory culling of livestock, including replacement aid, out of the taxable base for income tax. The same would apply to compensation for damage caused by wild animals, whether game species or not.
- The changes would take effect from April 1, 2021 and could be applied retroactively to the years when that income was declared, as long as the four-year limitation period has not expired.
- The Government would be empowered to issue the rules needed to implement the law, which would enter into force the day after its publication in the official state gazette.
Who it affects
- Livestock farmers, especially cattle farmers, who must cull animals under official disease control programs.: They would pay less tax: compensation and aid for the culling would be exempt or excluded from the income tax base.
- Farmers and ranchers suffering damage from wild animals.: Insurance payouts for that damage would be exempt from income tax.
- The Government.: It could issue the rules needed to apply the law.
Words worth knowing
- IRPF
- Impuesto sobre la renta de las personas físicas: Spain's personal income tax, paid on your earnings.
- Rentas exentas
- Exempt income: money you receive but do not declare or pay tax on.
- Base imponible
- Taxable base: the amount of money on which the tax is calculated.
- Prescripción
- Limitation period: the deadline for reviewing or claiming a tax matter; here, four years.
- Fauna cinegética
- Game species: wild animals that can be hunted, such as wild boar or roe deer.
- 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.
- Introduced7 July 2025Someone registers the text in the Congreso.
- Admitted22 July 2025The 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 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 amending Law 35/2006, of November 28, on Personal Income Tax and partially amending the laws on Corporate Tax, Non-Resident Income Tax, and Wealth Tax.
Presented before in:
- XII Legislature, Congreso de los Diputados· Unfinished Bill to exempt maternity and paternity benefits from income tax
Sources
Where does all this come from?
- Congreso de los Diputados, file 125/000011
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.