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What it is

Tax, social and administrative measures for 2003 in Spain

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 7 October 2002. Introduced by: Gobierno.

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

Follow this law

Source: Congreso de los Diputados, file 121/000112· updated 11 Nov

Automatic summary, not yet reviewed

  1. The law accompanies the 2003 State Budget and includes tax, social, civil service and administrative organization measures.
  2. It creates tax rebates for Ceuta and Melilla: 75% in the Wealth Tax and 50% in Inheritance and Gift Tax and in Transfer Tax, depending on the case.
  3. For VAT, Spanish law is adapted to the European directives on electronic commerce and invoicing: a special scheme is created for non-community providers of electronic services and new rules are set on where services are taxed.
  4. Biofuels (bioethanol, methanol and vegetable oils) pay a zero rate in the Hydrocarbons Tax until December 31, 2012, to encourage their use.
  5. Self-employed workers may voluntarily improve their protection by adding coverage for work accidents and occupational diseases, provided they also include temporary disability.
  6. It approves the 2003 employment promotion program: rebates on employers' Social Security contributions for permanent contracts with unemployed people from specific groups, people in social exclusion and victims of domestic violence.
  7. It creates a court fee for using the courts in civil and administrative litigation, with fixed amounts from €90 to €600 plus a percentage of the amount in dispute. Individuals are exempt and it takes effect on April 1, 2003.
  8. For civil servants, maternity leave may be taken full time or part time, and leave for birth, death or serious illness of relatives is expanded.

Who it affects

  • Companies and self-employed people: Changes in VAT, Corporate income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings., excise duties and rebates for hiring unemployed workers.
  • Self-employed workers: They can voluntarily contribute for work accidents and occupational diseases.
  • People going to court: From April 1, 2003 they pay a fee for civil and administrative claims and appeals, unless exempt.
  • Civil servants: New maternity and family leave, and changes to civil service corps and grades.
  • Taxpayers in Ceuta and Melilla: Rebates of 50% and 75% on several taxes.

Words worth knowing

Base imponible
The amount of money on which a tax is calculated (tax base).
Cuota tributaria
The amount actually paid for a tax, once the rate is applied to the base.
Bonificación
A partial or total discount on the amount of a tax due.
Régimen especial
A set of rules different from the general ones for calculating and paying a tax in certain activities.
Potestad jurisdiccional
The power of courts and tribunals to judge cases and enforce their rulings.
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 2002Someone registers the text in the Congreso.
  2. Admitted7 October 2002The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendments9 October 2002Groups propose changes.
  4. Committee21 October 2002A committee goes through the text in detail.
  5. Plenary7 November 2002All 350 deputies vote.
  6. Senate14 November 2002The Senate can pass it, amend it or veto it.
  7. BOE19 December 2002It is published in the Official State Gazette (BOE) and comes into force.
See the 11 official steps on a timeline
Oct 2002Oct 2002Oct 2002Nov 2002Nov 2002Nov 2002Nov 2002Nov 2002Dec 2002Dec 200211. 7 October 2002: Comisión de Economía y Hacienda Publicación desde 07/10/2002 hasta 09/10/200222. 7 October 2002: Presentación33. 7 October 2002: Calificación44. 9 October 2002: Comisión de Economía y Hacienda Enmiendas desde 09/10/2002 hasta 25/10/200255. 19 October 2002: Comisión de Economía y Hacienda Mesa - Calificación desde 19/10/2002 hasta 21/10/200266. 21 October 2002: Comisión de Economía y Hacienda Debate de totalidad desde 21/10/2002 hasta 23/10/200277. 25 October 2002: Comisión de Economía y Hacienda Informe desde 25/10/2002 hasta 31/10/200288. 31 October 2002: Comisión de Economía y Hacienda Dictamen desde 31/10/2002 hasta 07/11/200299. 7 November 2002: Pleno Aprobación desde 07/11/2002 hasta 14/11/20021010. 14 November 2002: Senado desde 14/11/2002 hasta 19/12/20021111. 19 December 2002: Concluido - (Aprobado con modificaciones) desde 19/12/2002 hasta 21/01/2003

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 53/2002, of December 30, 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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