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One. Political parties shall be exempt from Corporation Tax on the income obtained to finance the activities that are part of their specific purpose or aim in the terms established in this article.
Two. The exemption referred to in the previous paragraph shall apply to the following income and capital gains:

a) The fees and contributions paid by their members.
b) The subsidies received in accordance with that established in this Law.
c) The private donations made by natural or legal persons, and any other capital gains arising from acquisitions for gainful purposes.
d) The revenues obtained in the exercise of their proper activities. When involving revenues from their own economic operations, the exemption must be expressly recognised in advance by the tax authorities.
The exemption shall also apply to income earned in the transfer of property or rights for consideration related to the proper purpose or aim of the political party, provided that the revenue from the transfer is used to make new investments related to the proper purpose or aim of the political party or to finance its activities within the periods established in the Corporate Tax regulations.
e) The revenue from the goods and rights that are part of the assets of the political party.