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What it is

Tax, social and administrative measures for 1997

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 7 October 1996. Introduced by: Gobierno.

Official title: Government bill on fiscal, administrative, and social order measures.

Follow this law

Source: Congreso de los Diputados, file 121/000017· updated 11 Nov

Automatic summary, not yet reviewed

  1. A new Insurance Premium Tax is created, taxing insurance and capitalization operations at a 4% rate on the premium paid. It took effect on January 1, 1997.
  2. The personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. is amended: benefits in kind, the family unit, income from self-used real estate are adjusted, and net income under the objective estimation method can be reduced by 15% during 1997.
  3. In the corporate income tax, a deduction of 800,000 pesetas is created for each disabled worker hired on a permanent basis, plus a 10% deduction for environmental protection investments.
  4. The local property tax is reformed: developable land is reclassified as urban land, and the exemption for public property is clarified to require public and free use.
  5. Documents on sales, inheritances or leases of real estate must include the cadastral reference, and notaries and registrars must report data to the Cadastre. Failing to do so is an offense punishable with a fine of 1,000 to 150,000 pesetas.
  6. Protection for victims of terrorism is improved: state compensation for personal and material damages is regulated, with amounts depending on the degree of disability or death, applying to acts from January 1, 1997.
  7. Civil servants may voluntarily remain in active service up to a maximum age of seventy, instead of being forced to retire at sixty-five.
  8. Suspension of the employment contract for maternity is equalized for adoption and biological parenthood: sixteen weeks if the adopted child is under nine months old, and six weeks if the child is between nine months and five years old.

Who it affects

  • Personal income and corporate taxpayers: Deductions, reductions and tax rules change from 1997.
  • People who take out insurance: They pay a new 4% tax on the premium.
  • Property owners and buyers: They must include the cadastral reference in deeds and documents; there is a fine if they do not.
  • Victims of terrorism and their families: They can receive state compensation for personal and material damages.
  • Civil servants and public sector staff: They can work until age seventy, and rules on extra pay, leave and adoption permits change.

Words worth knowing

Retribución en especie (benefit in kind)
Payment to a worker in goods or services (for example, a company car) instead of money.
Estimación objetiva por módulos (objective estimation by modules)
A way for some self-employed people to calculate tax using signs and indexes set by the tax agency, instead of actual income.
Referencia catastral (cadastral reference)
A code that uniquely identifies each property in the Cadastre.
Catastro (Cadastre)
Public registry listing properties and their features for tax purposes.
Suelo urbanizable (developable land)
Land that planning rules allow to be developed, even if not yet built on.
income tax
The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

It summarizes the law as published in the BOE. 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 7 of 7 steps. It reached BOE, and today it is passed.

  1. Introduced7 October 1996Someone registers the text in the Congreso.
  2. Admitted8 October 1996The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendments9 October 1996Groups propose changes.
  4. Committee21 October 1996A committee goes through the text in detail.
  5. Plenary7 November 1996All 350 deputies vote.
  6. Senate21 November 1996The Senate can pass it, amend it or veto it.
  7. BOE27 December 1996It is published in the Official State Gazette (BOE) and comes into force.
See the 12 official steps on a timeline
Oct 1996Oct 1996Oct 1996Nov 1996Nov 1996Nov 1996Nov 1996Nov 1996Dec 1996Dec 1996Dec 199611. 7 October 1996: Presentación22. 8 October 1996: Comisión de Economía, Comercio y Hacienda Publicación desde 08/10/1996 hasta 09/10/199633. 8 October 1996: Calificación44. 9 October 1996: Comisión de Economía, Comercio y Hacienda Enmiendas desde 09/10/1996 hasta 21/10/199655. 21 October 1996: Comisión de Economía, Comercio y Hacienda Mesa - Calificación desde 21/10/1996 hasta 21/10/199666. 21 October 1996: Comisión de Economía, Comercio y Hacienda Debate de totalidad desde 21/10/1996 hasta 23/10/199677. 23 October 1996: Comisión de Economía, Comercio y Hacienda Enmiendas desde 23/10/1996 hasta 29/10/199688. 29 October 1996: Comisión de Economía, Comercio y Hacienda Informe desde 29/10/1996 hasta 31/10/199699. 31 October 1996: Comisión de Economía, Comercio y Hacienda Dictamen desde 31/10/1996 hasta 07/11/19961010. 7 November 1996: Pleno Aprobación desde 07/11/1996 hasta 21/11/19961111. 21 November 1996: Senado desde 21/11/1996 hasta 27/12/19961212. 27 December 1996: Concluido - (Aprobado con modificaciones) desde 27/12/1996 hasta 28/01/1997

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?

It is law, or will be once published in the BOE. It comes into force on the date its own text sets.

It was presented again:

Presented before in:

Published in the BOE: Law 13/1996, of December 30, on Tax, Administrative, and Social Order Measures.

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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