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Political Parties: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2026

Current position

Political parties must file the Corporate Tax (IS) return for the totality of their income, including exempt income. Donations from natural persons, whether members or not, are governed by the patronage regime of Law 49/2002. The leasing of real estate to third parties and the sale of merchandising via the internet do not benefit from VAT (IVA) exemptions, as they are not considered manifestations to obtain financial support.

The DGT's position remains constant in the application of general tax regulations regarding the activities of political parties. It has been reaffirmed that the VAT (IVA) exemption is restrictive and does not cover commercial activities such as the rental of premises or the sale of merchandising. Likewise, the application of the patronage regime for donations received is confirmed.

Turning points

  1. V1324-24

    Establishes the obligation to declare the totality of income in Corporate Tax (IS), with the LIS prevailing over the LOFPP.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V0397-26 26 Feb 2026

Lease of property by a political party subject to 21% VAT

SG de Impuestos sobre el Consumo
arrendamiento de inmueblespartidos políticosexención de IVAprestación de serviciosactividad empresarial LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V1324-24 7 Jun 2024

Political parties must file Corporation Tax returns for all income

SG de Impuestos sobre las Personas Jurídicas
partidos políticosrentas exentasobligación de declararimpuesto sobre sociedadesley orgánica LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 9.4LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 124.3
Affects CompanyExpat · Non-residentIndividual
V5170-16 29 Nov 2016

Leasing of commercial premises by a political party is subject to VAT

SG de Impuestos sobre el Consumo
arrendamiento de bienesexenciónpartidos políticossujeción al impuestoentidades sin finalidad lucrativa LIVA — Ley 37/1992 del IVA art. 5LIVA — Ley 37/1992 del IVA art. 11
Affects CompanyExpat · Non-residentIndividual

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