FACTBOX-Rights, national unity, taxes - campaign promises in Spain's election

Parties contesting Spain's national election on April 28 are wooing voters with a range of different campaign promises on human rights, immigration and separatism that could well influence the outcome more than social and economic factors. Following are key promises from each main party, in decreasing order by ratings in opinion polls:

SOCIALIST PARTY OF PRIME MINISTER PEDRO SANCHEZ * Produce a national pact for gender equality including a law for equal work opportunities

* Equal paternity and maternity leave * Law to regulate euthanasia, currently a criminal offence

* Give autonomous regions more say on state matters, laws * Approve measures and laws to fight tax fraud and corruption, including protection for whistleblowers

* Increase investment in education to 5 percent of GDP * Raise taxes for large companies and high earners

* Promote robust economic growth, reduce inequality while staying the course on deficit and debt reduction * Gradual minimum wage increases, no social security deficit in five years, pension indexation to real inflation

PEOPLE'S PARTY, CONSERVATIVE * Impose direct central rule in Catalonia to recover constitutional order after a failed independence bid

* Reinforce state presence in all autonomous regions * Spanish as the teaching language in schools, regional languages optional

* Orderly immigration policy linked to labour market needs * Reduce income tax ceiling to below 40 percent, company tax below 20 percent, end property and inheritance tax

* Combat gender violence, negotiate protocols to prevent sexual harassment at companies and public administrations * Life prison sentences for homicide during kidnapping, murders involving gender violence, repeat offense rapists

* Reduce electricity prices, promote recycling * Protect, promote bullfighting as an important tradition

CIUDADANOS (CITIZENS), CENTRE-RIGHT * Abolish upper house of parliament, create council of regional leaders instead

* Find a fair, common European solution to migration crisis * Legalize surrogacy arrangements for families

* Decriminalise euthanasia, if it is done along with a law to provide better palliative care * Deny legislative representation to parties with less than 3 percent of votes

* Laws on total transparency for political parties * End inheritance tax for working and middle classes

* Tax cuts, exemptions for self-employed, wider tax cuts UNIDAS PODEMOS (TOGETHER WE CAN), FAR-LEFT ALLIANCE

* Negotiations and referendum to find a solution to the Catalan crisis * Freedom to die with dignity - a law regulating euthanasia

* Decriminalize marijuana and legalise medical use of the drug * Bring to justice Franco-era torturers, compensate dictatorship's victims and their families

* Combat gender violence with an annual state budget of 600 million euros, expand LGBT rights * Increase public investment in research and development

* Tax big fortunes and property holdings, cut VAT * Ban evictions without a housing alternative

* Guarantee universal access to healthcare, free public universities VOX, FAR-RIGHT

* Suspend Catalonia's autonomous status * Shift away from the system of regional autonomies to one government, one parliament for Spain.

* Intensify diplomatic efforts to return Gibraltar to Spain * Repeal the law that bans Franco-era symbols and envisages compensation to dictatorship's victims

* Ban medical procedures such as gender change and abortion under the public health system * Repeal the law on gender violence as discriminatory against men

* Pass a law to protect bullfighting * Build a secure wall around the Spanish enclaves of Ceuta and Melilla to shut out illegal immigrants. Deport illegal immigrants and those who entered Spain legally but committed a crime.

* Shut "fundamentalist" mosques * End property, inheritance taxes (Reporting By Elena Rodriguez, Sabela Ojea and Andrei Khalip; editing by John Stonestreet)