Skip to content

Hola PolíticaMirror, not megaphone.

Elections
Laws
Sittings
Deputies
Data

·

·

Home Laws Elections Deputies Data

This project is neutral civic infrastructure: it provides data, not opinions.Spotted a mistake?Plenary chronicle Elections How a law is made Data & GDPR Privacy For journalists API & widgetsCode under EUPL-1.2 · Data under CC-BY 4.0 · Complementary to Civio.

Laws / 122/000157/0000

Content summary written by AI

Reducción de la base imponible en el IRPF para salarios bajos

Private Member's BillCreates law. A bill proposed by a parliamentary group. If passed, it becomes binding law.EXP 122/000157/0000Tabled on February 11, 2025

Modifica la Ley del IRPF para reducir la base imponible de quienes ganen el Salario Mínimo Interprofesional o hasta 5.000€ más, aplicando un coeficiente progresivo. También ajusta las retenciones en nómina para que reflejen esta reducción, sin superar el importe total del salario.

Summary written by AI from the text. It can be wrong: the official text is what counts. How we do it

How it affects you

If you're an employee: Si eres trabajador por cuenta ajena con salario igual o inferior a 1,5 veces el SMI, no pagarás IRPF por tus ingresos desde la entrada en vigor.

Proposed by

Withdrawn

Official text A law's journey

How it was voted

Not yet voted. The result will appear here once the chamber has decided.

More information

Topics: Labour rights and employment Economy, taxation and budgets No poverty Decent work and economic growth Reduced inequalities

Other initiatives on the same topic

Prorrogan control de inversiones extranjeras y ayudas por DANA hasta 2026Expired
Proposición no de Ley por el incremento, la descentralización y la exención de tributación del salario mínimo interprofesional.Filed
Prorrogan suspensión de inversiones extranjeras en sectores estratégicosFiled
Prorroga el control de inversiones extranjeras en sectores estratégicosFiled
Reclaman revertir el aumento del gasto militar para financiar servicios públicosFiled
Ley de Seguridad Social y Mínimo Vital exime de reintegro por errores de la administración

Expired

Trajectory

Private Member's BillCreates law

1 of 6 stagesHow this journey worksWithdrawn

Filing
A group files the text
Admission vote
Preliminary floor vote
Committee
Report and opinion
Floor vote
Vote on the whole text
Senate
Amendments or veto
BOE
Royal assent

A bill proposed by a parliamentary group. If passed, it becomes binding law.

Government BillCreates law. A bill proposed by the Government. If passed, it becomes binding law.

Non-legislative motion (PNL)Doesn't create law. A non-binding proposal: it urges the Government to act but does not change the law. The most frequent floor vote.

Royal Decree-LawCreates law. A decree with force of law issued by the Government under urgency. Congress must ratify or repeal it within 30 days.

Royal Decree-LawCreates law. A decree with force of law issued by the Government under urgency. Congress must ratify or repeal it within 30 days.

MotionDoesn't create law. After an interpellation to the Government, a group asks for a specific stance. Does not change the law.

Private Member's BillCreates law. A bill proposed by a parliamentary group. If passed, it becomes binding law.

What the text says

Read by AI from the official text

Crea una reducción en el rendimiento neto del trabajo para contribuyentes con ingresos iguales o inferiores al SMI o hasta 5.000€ más, minorando su base imponible en el IRPF.Art. 1
Establece que la reducción no puede ser negativa y se calcula según tramos de ingresos (SMI o SMI+5.000€), aplicando un coeficiente progresivo.Art. 1
Modifica el Reglamento del IRPF para ajustar las retenciones aplicadas por los pagadores a la nueva reducción fiscal, reflejándose en las nóminas.Art. 2
Limita la reducción en retenciones a la cuantía del rendimiento neto del trabajo, sin superar su importe total.Art. 2

What it changes

Lowers taxes
Where it says so: Minora el rendimiento neto del trabajo en el IRPF para contribuyentes con ingresos bajos (Art. 1).

Read the official text (PDF)

This is the text as tabled in Congress; it can change during its passage. How we use AI →