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What it is

Tax, social and administrative measures for 2002

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 9 October 2001. Introduced by: Gobierno.

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

Follow this law

Source: Congreso de los Diputados, file 121/000050· updated 11 Nov

Automatic summary, not yet reviewed

  1. Personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. exemptions are expanded and a new rule lets a spouse who owes tax on their return request a suspension of that payment if the other spouse is entitled to a refund under the same tax.
  2. The joint cap on contributions to individual and employment pension plans is removed, and the limit is raised for people close to retirement and for people with disabilities.
  3. Corporate income tax creates a new deduction for reinvesting extraordinary profits and expands incentives for research, development and technological innovation.
  4. A new tax on retail sales of certain hydrocarbons is created, transferred to the Autonomous Communities, with revenue earmarked for health spending and, where applicable, environmental measures.
  5. Partial retirement is regulated and unemployment subsidy controls are tightened, requiring beneficiaries to file periodic extension requests and those over 52 to file an annual income declaration.
  6. Employers no longer have to keep the Personnel Register Book, and the deadline to keep labor and social security contribution records is cut from five to four years.
  7. The two existing aid schemes for victims of terrorism are harmonized, and the Solidarity with Victims of Terrorism Act is extended until December 31, 2002.
  8. Electronic dealings with public administration are boosted: telematic registers are created, electronic notifications are allowed, and large companies must file certain applications electronically.

Who it affects

  • Personal income tax taxpayers, especially married couples: New exemptions, pension plan changes and the option to offset one spouse's tax debt with the other's refund.
  • Companies: New corporate tax deductions and changes to the fiscal group regime.
  • Workers and the unemployed: Partial retirement, changes to unemployment subsidies and abolition of the Personnel Register Book.
  • Victims of terrorism and their families: Harmonized aid and a time extension of the Solidarity Act.
  • Businesses and professionals: New fees, VAT changes and electronic filing obligations.

Words worth knowing

IRPF
Spanish personal income tax, the tax individuals pay on their income.
Devengo
The moment the obligation to pay a tax arises.
Base imponible
The taxable base, the amount on which the tax is calculated.
Deducción en cuota
An amount subtracted directly from the tax due, not from income.
Silencio administrativo
What is deemed decided when the administration fails to answer within the deadline.
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. Introduced9 October 2001Someone registers the text in the Congreso.
  2. Admitted9 October 2001The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendments10 October 2001Groups propose changes.
  4. Committee22 October 2001A committee goes through the text in detail.
  5. Plenary8 November 2001All 350 deputies vote.
  6. Senate14 November 2001The Senate can pass it, amend it or veto it.
  7. BOE20 December 2001It is published in the Official State Gazette (BOE) and comes into force.
See the 11 official steps on a timeline
Oct 2001Oct 2001Oct 2001Nov 2001Nov 2001Nov 2001Nov 2001Dec 2001Dec 2001Dec 200111. 9 October 2001: Comisión de Economía y Hacienda Publicación desde 09/10/2001 hasta 10/10/200122. 9 October 2001: Presentación33. 9 October 2001: Calificación44. 10 October 2001: Comisión de Economía y Hacienda Enmiendas desde 10/10/2001 hasta 27/10/200155. 20 October 2001: Comisión de Economía y Hacienda Mesa - Calificación desde 20/10/2001 hasta 22/10/200166. 22 October 2001: Comisión de Economía y Hacienda Debate de totalidad desde 22/10/2001 hasta 24/10/200177. 27 October 2001: Comisión de Economía y Hacienda Informe desde 27/10/2001 hasta 31/10/200188. 31 October 2001: Comisión de Economía y Hacienda Dictamen desde 31/10/2001 hasta 08/11/200199. 8 November 2001: Pleno Aprobación desde 08/11/2001 hasta 14/11/20011010. 14 November 2001: Senado desde 14/11/2001 hasta 20/12/20011111. 20 December 2001: Concluido - (Aprobado con modificaciones) desde 20/12/2001 hasta 22/01/2002

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.

Presented before in:

Published in the BOE: Law 24/2001, of December 27, on Fiscal, 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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