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Form 100. 2020 Personal Income Tax Return Declaration

9.4.3. Membership fees and contributions to political parties, federations, coalitions or electoral groups

Membership fees and contributions to Political Parties, Federations, Coalitions or Voter Groups give the right to a deduction of 20 percent on said fees, with a limit maximum of 600 euros per year.


You must indicate in box M the fees or contributions entitled to this deduction.

Limit (ART. 69.1 Law)

The joint base of deductions for donations and other contributions in their different forms may not generally exceed 10% of the taxable base for the year.

Notwithstanding the foregoing, the base of the deduction for donations, donations and contributions intended for the implementation and development of priority patronage activities and programs may reach 15 percent of the taxable base for the year.

State part and autonomous part

Once the data for these deductions has been completed, the program will distinguish the state part (50 percent) and the regional part (50 percent).