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1 - The parties are not subject to IRC (Corporate Income Tax) and also benefit, beyond that specified by special law, from exemption from the following taxes:
a) Stamp duty;
b) Tax on inheritance and donations ;
c) Municipal tax on onerous transfer of property, due on the acquisition of property to be used for their own activity and on transfers resulting from merger or demerger;
d) Municipal property tax on the taxable value of properties or parts of properties which they own or which are to be used for their activity;
e) Other taxes on property referred to in paragraph 3 of article 104 of the Constitution;
f) Vehicle tax due on vehicles which they acquire for their business;
g) Value added tax on the acquisition and transfer of goods and services that have the aim of disseminating their political message or their own identity, through any media, print, audio-visual or multimedia, including those used as publicity materials and means of communication and transport, which exemption is effected by the exercise of the right to tax refunds;
h) Value added tax on the transfers of goods and services in the course of special fundraising initiatives with sole benefit thereto, provided that such exemption does not distort competition.

2 - The acts listed in points c) and d) will be subject to taxation in the event that the asset is no longer used for partisan purposes.

3 - Political parties are exempt from justice fees and court costs.