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, entitle you to a deduction of 20 percent on said fees, with a maximum limit of 600 euros per year.

Completion

You must indicate in box M the quotas or contributions that qualify for this deduction.

JOINT LIMIT OF 10 PERCENT OF THE TAXABLE BASE (ART. 69.1 Law)

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

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

Limit: The total amount of boxes H, J and M cannot exceed 10 percent of the taxable base for the year. (sum of boxes 0475 and 0840, less the amount entered in box G).

STATE PART AND AUTONOMOUS PART

Once the data for these deductions have been completed, the program will distinguish between the state portion (50%) and the regional portion (50%).