35. Are there provisions for any other form of indirect public funding?
San Marino
On the occasion of general elections, administrative elections or referenda, public spaces are provided for political parties/movements/committees/civil lists to affix, free of charge and on an equal basis, campaign posters and materials. Likewise, they are entitled to free use of State facilities, limited to specific time slots, beyond which a symbolic daily fee applies.[...]
Political parties pay only 50% of the usual postal charges. [...]
Political parties are exempted from taxes on profits earned in the course of the year. Donors are entitled to tax relief for contributions made to associations and non-profit entities, including political parties, up to a maximum of 1 600 € (Article 14(1)c, Law No. 166 of 6 December 2013 on General Income Tax).
Source: GRECO (2016), Third Evaluation Round, Evaluation Report on San Marino, Transparency of Party Funding, (Theme II), GRECO, Strasbourg
BLANK