Contributions to Political Parties, Federations, Coalitions or Voter Groups

Regulations: Art. 68.3.c) Law Personal Income Tax

Membership fees and contributions to Political Parties, Federations, Coalitions or Voter Groups are entitled to a deduction of 20 per 100 .

The maximum base of this deduction will be 600 euros per year and will be constituted by the membership fees and contributions provided for in letter a) of section two of article 2 of Organic Law 8/2007 , of July 4, on financing of political parties.

Note: The amount of this deduction will be entered in box [0725] of Annex A.1 of the declaration.