9

Political parties shall benefit from the following fiscal exemptions:
a) Stamp duty;
b) Tax on inheritances and donations;
c) Property transfer tax on the acquisition of buildings necessary for the installation of their headquarters, delegations and services, and on property transfers resulting from mergers or demergers;
d) Property tax on taxable income derived from buildings or parts of urban buildings which are their property and which house their central headquarters o regional, district or municipal delegations and their respective services;
e) Costs and expenses of proceedings.