Portugal - 1993 Party Finance Law

Title Article 8 (Benefits)
Chapter Chapter 2: Financing of Political Parties
Article

8

1.Parties are exempted from the following taxes:
a)Stamp duty;
b)Imposto sobre Sucessões e Doações (Tax on Inheritances and Donations);
c) Imposto municipal de sisa (Municipal conveyance tax) as due on acquisition ¬of property necessary for the installation of headquarters, offices and services, and on transfers resulting from merger or demerger;
d)Contribuição autárquica (Municipal rates) as due on the taxable value of urban properties or parts of urban properties which they own and which are used to base their headquarters, ¬branch office and services;
e)IRC - Imposto sobre o rendimento das pessoas colectivas (Corporate income tax¬).
2.The parties also benefit from exemption from court costs and expenses.

Categories - Party finance (Indirect public funding)
Source http://www.dre.pt/cgi/dr1s.exe?t=dr&cap=1-1200&doc=19934367%20&v02=&v01=2&v03=1900-01-01&v04=3000-12-21&v05=&v06=&v07=&v08=&v09=&v10=&v11=Lei&v12=&v13=&v14=&v15=&sort=0&submit=Pesquisar