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One. Membership fees, as well as all other contributions made to political parties, shall be deductible from the Personal Income Tax tax base, with a limit of 600 euros a year, provided that such fees or contributions are justified in accordance with article 8.1.
Two. The donations to political parties referred to in article 4 shall be subject to the deductions established in Law 49/2002 of 23 December, on the tax scheme for non-profit entities and tax incentives for patronage.