Laws / 122/000168/0000
Impuesto temporal del 50% sobre beneficios de grandes empresas del IBEX-35
Private Member's BillCreates law. A bill proposed by a parliamentary group. If passed, it becomes binding law.EXP 122/000168/0000Tabled on February 18, 2025
Crea un impuesto temporal del 50% sobre los beneficios del ejercicio anterior de las grandes empresas cotizadas en el IBEX-35. Obliga a las empresas afectadas a autoliquidarlo antes del 30 de junio de cada año y permite pagarlo con bienes del patrimonio histórico o inmuebles para vivienda social. La recaudación puede cederse a las comunidades autónomas.
Summary written by AI from the text. It can be wrong: the official text is what counts. How we do it
It lapsed when the Cortes were dissolved for the election (6 October 2026): initiatives that had not finished their passage fall. To go ahead, it has to be tabled again in the new legislature.
How it was voted
Not yet voted. The result will appear here once the chamber has decided.
More information
- Who it affects
- empresas cotizadasgrandes empresas