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V0700-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Contributions to political parties made after losing membership status are not tax-deductible

A taxpayer inquired whether they could deduct both contributions made as a member and those made after cancelling their membership from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that only fees and contributions from active members are deductible.

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2021-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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