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Form 100. 2019 Personal Income Tax return

9.4. Deductions for donations and other contributions

  1. 9.4.1. Contributions to priority patronage activities with a limit of 15 per 100 of the net asset base
  2. 9.4.2. Donations up to 10 per 100 of the net tax base
  3. 9.4.3. Membership fees and contributions to political parties, federations, coalitions or electoral groups