Spain - 2007 Party Finance Law

Part Title III - Tax scheme
Title Article 13. Justification of fees, contributions and donations
Chapter II - Tax scheme for the fees, contributions and donations made to political parties
Article

13

The application of the tax scheme established in the previous article shall be subject to the natural or legal person being in possession of the document confirming the payment of the contribution, donation or fee issued by the receiving political party.
Categories - Party finance (Indirect public funding)
Source http://www.boe.es/boe/dias/2007/07/05/pdfs/A29010-29016.pdf
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