Contributions to Political Parties, Federations, Coalitions or Voter Groups

Regulations: Art. 68.3.c) Law Income Tax

Membership fees and contributions to Political Parties, Federations, Coalitions or Voter Groups are eligible for a deduction of 20 percent

The maximum base for this deduction will be 600 euros per year and will consist of 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 the financing of political parties.

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