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Form 100. 2020 Personal Income Tax Return Declaration

9.4. Deductions for donations and other contributions

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