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Practical Manual for Companies 2020.

Entities partially exempt under Article 9.4 of the LIS

  • They are the political parties .

  • Article 11.3 of Organic Law 8/2007, of July 4, establishes that political parties will be obliged to submit the declaration for Corporate Tax in relation to non-exempt income . Article 124.3 of the LIS expands this scope and establishes that political parties must declare all of their income, both exempt and non-exempt .