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Practical Handbook for Companies 2025.

Entities partially exempt under Article 9.4 of the LIS

The political parties are partially exempt from the Tax, under the terms established in Organic Law 8/2007, of July 4, on the financing of political parties.

For these purposes, article 11.3 of Organic Law 8/2007, of July 4, establishes that political parties will be obliged to file a corporate tax return for non-exempt income. Furthermore, Article 124.3 of the LIS establishes that Political parties must submit a declaration for all their income, both exempt and non-exempt.

Keep in mind:

The Directorate General of Taxes, in the resolution issued in response to the binding consultation V1324-24, gives priority to the application of article 124.3 of the LIS over article 11.3 of Organic Law 8/2007. Therefore, in accordance with the provisions of Article 124.3 LIS, political parties They will be required to file and sign a Corporate Income Tax return regarding all of their income, both exempt and non-exempt..