Spain

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Question Value
1. Is there a ban on donations from foreign interests to political parties?
  • CodeYes
  • Comment

    Political parties can accept donations from foreign natural persons, within the limits provided by the law for private donations. However, they are not allowed to receive donations from foreign governments, foreign entities or public companies, or companies which are directly linked to the parties.

  • Source

    Artículo 7. Aportaciones de personas extranjeras

    Uno. Los partidos políticos podrán recibir donaciones no finalistas, procedentes de personas físicas extranjeras, con los límites, requisitos y condiciones establecidas en la presente ley para las aportaciones privadas, y siempre que se cumplan, además, los requisitos de la normativa vigente sobre control de cambios y movimiento de capitales.

    Dos. Los partidos no podrán aceptar ninguna forma de financiación por parte de Gobiernos y organismos, entidades o empresas públicas extranjeras o de empresas relacionadas directa o indirectamente con los mismos.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 3/2015, de 30 de marzo.

2. Is there a ban on donations from foreign interests to candidates?
  • CodeNo
  • Comment

    The present legislation covers political parties and not candidates.

  • Source

    Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. 

3. Is there a ban on corporate donations to political parties?
  • CodeYes
  • Comment

    Parties cannot receive private donations from juridical persons, or entities without juridical persons (i.e. private associations).

  • Source

    Artículo 5. Límites a las donaciones privadas.

    Uno. Los partidos políticos no podrán aceptar o recibir directa o indirectamente:

    a) Donaciones anónimas, finalistas o revocables.

    b) Donaciones procedentes de una misma persona superiores a 50.000 euros anuales.

    c) Donaciones procedentes de personas jurídicas y de entes sin personalidad jurídica.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 5/2012, de 22 de octubre and Ley Orgánica 3/2015, de 30 de marzo.

4. Is there a ban on corporate donations to candidates?
  • CodeNo
  • Comment

    The present legislation covers political parties and not candidates.

  • Source

    Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. 

5. Is there a ban on donations from Trade Unions to political parties?
  • CodeNo
  • Comment

    In the Law there is no mention of trade unions.

  • Source

    Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. 

6. Is there a ban on donations from Trade Unions to candidates?
  • CodeNo
  • Comment

    The present legislation covers political parties and not candidates.

  • Source

    Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. 

7. Is there a ban on anonymous donations to political parties?
  • CodeYes
  • Comment

    The ban on anonymous donations is made explicit in article 5 of the Law.

  • Source

    Artículo 5. Límites a las donaciones privadas.

    Uno. Los partidos políticos no podrán aceptar o recibir directa o indirectamente:

    a) Donaciones anónimas, finalistas o revocables.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 5/2012, de 22 de octubre and Ley Orgánica 3/2015, de 30 de marzo.

     

8. Is there a ban on anonymous donations to candidates?
  • CodeNo
  • Comment

    The present legislation covers political parties and not candidates.

  • Source
9. Is there a ban on donations from corporations with government contracts to political parties?
  • CodeYes
  • Comment
  • Source

    Artículo ciento veintiocho

    1. Queda prohibida la aportación a las cuentas electorales de fondos provenientes de cualquier Administración o Corporación Pública, Organismo Autónomo o Entidad Paraestatal, de las empresas del sector público cuya titularidad corresponde al Estado, a las Comunidades Autónomas, a las Provincias o a los Municipios y de las empresas de económica mixta, así como de las empresas que, mediante contrato vigente, prestan servicios o realizan suministros u obras para alguna de las Administraciones Públicas.

    Source: Ley Orgánica 5/1985, de 19 de junio, del Régimen Electoral General. 

10. Is there a ban on donations from corporations with government contracts to candidates?
  • CodeNo
  • Comment

    The present legislation covers political parties and not candidates.

  • Source
11. Is there a ban on donations from corporations with partial government ownership to political parties?
  • CodeYes
  • Comment
  • Source

    Artículo ciento veintiocho

    1. Queda prohibida la aportación a las cuentas electorales de fondos provenientes de cualquier Administración o Corporación Pública, Organismo Autónomo o Entidad Paraestatal, de las empresas del sector público cuya titularidad corresponde al Estado, a las Comunidades Autónomas, a las Provincias o a los Municipios y de las empresas de económica mixta, así como de las empresas que, mediante contrato vigente, prestan servicios o realizan suministros u obras para alguna de las Administraciones Públicas.

    Source: Ley Orgánica 5/1985, de 19 de junio, del Régimen Electoral General. 

12. Is there a ban on donations from corporations with partial government ownership to candidates?
  • CodeNo
  • Comment

    The present legislation covers political parties and not candidates.

  • Source
13. Is there a ban on the use of state resources in favour or against a political party or candidate?
  • CodeNo data
  • Comment
  • Source
14. Is there a limit on the amount a donor can contribute to a political party during a non-election specific period?
  • CodeYes, for both natural and legal persons
  • Comment
  • Source
15. If there is a limit on the amount a donor can contribute to a political party during a non-election specific period, what is the limit?
  • Code Annual limit is EUR 50.000
  • Comment
  • Source

    Artículo 5. Límites a las donaciones privadas.

    Uno. Los partidos políticos no podrán aceptar o recibir directa o indirectamente:

    a) Donaciones anónimas, finalistas o revocables.

    b) Donaciones procedentes de una misma persona superiores a 50.000 euros anuales.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 5/2012, de 22 de octubre and Ley Orgánica 3/2015, de 30 de marzo.

16. Is there a limit on the amount a donor can contribute to a political party during an election?
  • CodeYes, for both natural and legal persons
  • Comment
  • Source
17. If there is a limit on the amount a donor can contribute to a political party during an election, what is the limit?
  • Code Limit is EUR 6.000 per person
  • Comment
  • Source

    This restriction is tightened up with respect to donations to election campaigns which must not exceed 6,000 EUR per person (Article 129, Organic Law 5/1985 on the General Election Regime).

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 7.

    Artículo ciento veintinueve

    Ninguna persona, física o jurídica, puede aportar más de un millón de pesetas a las cuentas abiertas por un mismo partido, federación, coalición o agrupación para recaudar fondos en las elecciones convocadas.

    Source: Ley Orgánica 5/1985, de 19 de junio, del Régimen Electoral General.

18. Is there a limit on the amount a donor can contribute to a candidate?
  • CodeNo
  • Comment

    The present legislation on political funding covers political parties and not candidates.

  • Source
19. If there is a limit on the amount a donor can contribute to a candidate, what is the limit?
  • CodeNot applicable
  • Comment
  • Source
20. Is there a limit on the amount a candidate can contribute to their own election campaign?
  • CodeNo data
  • Comment
  • Source
21. Is there a limit on in-kind donations to political parties?
  • CodeNo
  • Comment
  • Source

    Artículo 5. Límites a las donaciones privadas.

    Uno. Los partidos políticos no podrán aceptar o recibir directa o indirectamente:

    a) Donaciones anónimas, finalistas o revocables.

    b) Donaciones procedentes de una misma persona superiores a 50.000 euros anuales.

    c) Donaciones procedentes de personas jurídicas y de entes sin personalidad jurídica.

    Se exceptúan del límite previsto en la letra b) las donaciones en especie de bienes inmuebles, siempre que se cumplan los requisitos establecidos en el artículo 4.2, letra e).

    Dos. Todas las donaciones superiores a 25.000 euros y en todo caso, las donaciones de bienes inmuebles, deberán ser objeto de notificación al Tribunal de Cuentas por el partido político en el plazo de tres meses desde su aceptación.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 5/2012, de 22 de octubre and Ley Orgánica 3/2015, de 30 de marzo.

22. Is there a limit on in-kind donations to candidates?
  • CodeNo
  • Comment

    The present legislation covers political parties and not candidates.

  • Source
23. Is there a ban on political parties engaging in commercial activities?
  • CodeNo
  • Comment
  • Source
24. Is there a ban on political parties taking loans in relation to election campaigns?
  • CodeNo
  • Comment
  • Source
25. Is there a ban on candidates taking loans in relation to election campaigns?
  • CodeNo
  • Comment

    The present legislation covers political parties and not candidates.

  • Source
26. Is there a ban on donors to political parties/candidates participating in public tender/procurement processes?
  • CodeNo
  • Comment
  • Source
27. Are there provisions requiring donations to go through the banking system?
  • CodeNo
  • Comment
  • Source

Question Value
28. Are there provisions for direct public funding to political parties?
  • CodeYes, both regularly provided funding and in relation to campaigns
  • Comment
  • Source

    Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos.

29. What are the eligibility criteria for political parties to receive public funding?
  • CodeRepresentation in elected body
  • Comment

    Those political parties having in their management body, electoral list or parliamentary group, a person found guilty of serious offence are not eligible for direct public funding.

  • Source

    [O]nly political parties that hold a seat in the respective State/Autonomous Community/municipal legislative body are eligible for direct public funding [...].  [P]ublic subsidies cannot be granted to a political party which has in its management body, electoral list or parliamentary group, a person who has been found guilty of a serious offence (e.g. terrorism, serious offences against public administration, etc.).

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 6.

30. What is the allocation calculation for political parties to receive public funding?
  • CodeProportional to votes received | Proportional to seats received
  • Comment

    Funding allocated proportionally to seats/votes gained in the preceding elections.

  • Source

    Subsidies are provided on the basis of the number of seats/votes gained in the last elections. Organic Law 5/1985 on the General Election Regime, as well as the different electoral laws at Autonomous Community level [...], establish the exact ratio - EUR per seat/vote obtained by the political party - of the amount to be granted.

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 6.

     

     

31. What are the provisions on 'ear marking' direct public funding to political parties (how it should be used)?
  • CodeCampaign spending | Ongoing party activities | Other
  • Comment
  • Source

    Artículo 2. Recursos económicos.

    Los recursos económicos de los partidos políticos estarán constituidos por:

    Uno. Recursos procedentes de la financiación pública:

    a) Las subvenciones públicas para gastos electorales, en los términos previstos en la Ley Orgánica 5/1985, de Régimen Electoral General y en la legislación reguladora de los procesos electorales de las Asambleas Legislativas de las Comunidades Autónomas y de las Juntas Generales de los Territorios Históricos vascos.

    b) Las subvenciones estatales anuales para gastos de funcionamiento, reguladas en la presente Ley.

    c) Las subvenciones anuales que las Comunidades Autónomas establezcan para gastos de funcionamiento en el ámbito autonómico correspondiente, así como las otorgadas por los Territorios Históricos vascos y, en su caso, por las Corporaciones Locales.

    d) Las subvenciones extraordinarias para realizar campañas de propaganda que puedan establecerse en la Ley Orgánica reguladora de las distintas modalidades de referéndum.

    e) Las aportaciones que en su caso los partidos políticos puedan recibir de los Grupos Parlamentarios de las Cámaras de las Cortes Generales, de las Asambleas Legislativas de las Comunidades Autónomas, de las Juntas Generales de los Territorios Históricos vascos y de los grupos de representantes en los órganos de las Administraciones Locales.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos.

    Direct public funding is provided through (Article 2(1), Organic Law 8/2007 on Political PartiesFunding): (a) public subsidies for election expenses; (b) State annual subsidies for operationalactivities and security expenses (i.e. amounts allocated to political parties to ensure theirprotection against terrorist attacks); (c) Autonomous Communities and municipal annual subsidies for operational activities; (d) extraordinary subsidies for advertising purposes; (e) contributions to parliamentary groups at State, Autonomous Community and municipal levels. Furthermore, political parties participating in elections of the municipal council may receive direct public funding from the budget of local communities in the form of a flat equal share for all parties and a variable amount in proportion to the number of seats per party (Article 73, Law 11/1999 on LocalAuthorities). Finally, the State may grant extraordinary funds for referendum purposes.

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, pp. 5-6.

32. Are there provisions for free or subsidized access to media for political parties?
  • CodeYes
  • Comment
  • Source

    Indirect funding of election campaigns is provided through free airtime in public broadcasting during election campaigns.

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 6.

33. What criteria determine allocation for free or subsidized access to media for political parties?
  • CodeShare of seats | Share of votes in preceding election
  • Comment

    Proportional to number of seats and votes won.

  • Source

    [Public television] has an obligation to provide free time, which is divided among all contestants according to a formula based on the number of votes and seats obtained by each party in the previous parliamentary election. If a party did not run or did not win representation in the last elections, it still has the right to ten minutes of free time. In addition to free time for advertising, public television provides time to political parties in its news and information programmes; this timeis also allocated on the basis of the parties previous election results.

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 6.

34. Are there provisions for free or subsidized access to media for candidates?
  • CodeNo
  • Comment

    Only to political parties.

  • Source
35. Are there provisions for any other form of indirect public funding?
  • CodeSpace for campaign materials | Premises for campaign meetings | Free or subsidised postage cost
  • Comment

    Discount postage rates for campaign mailing and campaign hoarding (billboards), and public meeting rooms are provided free of charge by municipalities during election campaigns.

  • Source

    Moreover, political parties are entitled to discount postage rates for campaign mailing purposes [...]. Finally, campaign hoarding (billboards), as well as the use of public meeting rooms (e.g. schools, town halls), are provided free of charge by municipalities during election campaigns.

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 6.

36. Is the provision of direct public funding to political parties tied to gender equality among candidates?
  • CodeNo
  • Comment
  • Source
37. Are there provisions for other financial advantages to encourage gender equality in political parties?
  • CodeNo
  • Comment
  • Source

Question Value
38. Is there a ban on vote buying?
  • CodeYes
  • Comment
  • Source

    Artículo 5.

    Nadie puede ser obligado o coaccionado bajo ningún pretexto en el ejercicio de su derecho de sufragio, ni a revelar su voto.

    Source: Ley Orgánica 5/1985, de 19 de junio, del Régimen Electoral General.

39. Are there limits on the amount a political party can spend?
  • CodeYes
  • Comment
  • Source

    Political parties are subject to both qualitative and quantitative expenditure limits in election campaigns.

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 8.

40. If there are limits on the amount a political party can spend, what is the limit?
  • CodeGeneral elections: EUR 0.24 [I$ 0,33] per resident in the electoral districts where the party presents its list | European Parliament elections: EUR 0.12 [I$ 0,16] per resident | Municipal elections: EUR 0.07 [I$ 0,10] per resident | Additionally EUR 96,162 [I$ 131,000] for each province where the political party meets certain conditions
  • Comment

    Moreover, in the event that two or more elections coincide in time, political parties cannot incur in supplementary election spending in an amount exceed ing 25% of the maximum expenses allowed for general elections.

  • Source

    [...] quantitative limitations apply as follows (Articles 131, 175, 193 and 227, Organic Law 5/1985 on the General Election Regime):

    General (Congress and Senate) elections: a maximum of the result of multiplying 0.24 EUR by the number of residents in the relevant electoral districts where the party presents its list.

    European Parliament elections: a maximum of the result of multiplying 0.12 EUR by the number of residents in the relevant electoral distr icts where the party presents its list.

    Municipal elections: a maximum of the result of multiplying 0.07 EUR by the number of residents in the relevant electoral districts where the party presents its list. Additionally, if the party is presenting candidate lists in at least 50% of the municipalities existing in a given province, the party is entitled to spend 96,162 EUR for each province where it meets thesaid condition.

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 8.

41. Are there limits on the amount a candidate can spend?
  • CodeNo
  • Comment
  • Source
42. If there are limits on the amount a candidate can spend, what is the limit?
  • CodeNot applicable
  • Comment
  • Source
43. Are there limits on the amount that third parties can spend on election campaign activities?
  • CodeThird parties banned from campaign spending
  • Comment
  • Source

    Artículo 4. Aportaciones, donaciones, operaciones asimiladas y acuerdos sobre condiciones de deuda.

    [...] 

    Tres. Operaciones asimiladas.

    Los partidos políticos no podrán aceptar que, directa o indirectamente, terceras personas asuman de forma efectiva el coste de sus adquisiciones de bienes, obras o servicios o de cualesquiera otros gastos que genere su actividad.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos.

44. Are there limits on traditional media advertising spending in relation to election campaigns?
  • CodeYes, for political parties
  • Comment

    Political advertisements are forbidden on both public and private media. However, parties are entitled to free advertising space on public service television and radio.

  • Source

    Artículo sesenta. Publicidad electoral en medios de comunicación.

    1. No pueden contratarse espacios de publicidad electoral en los medios de comunicación de titularidad pública ni en las emisoras de televisión privada.

    2. Durante la campaña electoral los partidos, federaciones, coaliciones y agrupaciones que concurran a las elecciones tienen derecho a espacios gratuitos de propaganda en las emisoras de televisión y de radio de titularidad pública conforme a lo establecido en los artículos siguientes.

    Source: Ley Orgánica 5/1985, de 19 de junio, del Régimen Electoral General. Modified by Ley Orgánica 2/2011, de 28 de enero.

    As a general rule, political advertisements are forbidden on both public service media and private channels. However, during the electoral campaign parties participating in the elections are entitled to free advertising space on public service television and radio.

    Source: Organization for Security and Cooperation in Europe (OSCE) (2017). Political Advertising and Media Campaign during the Pre-election Period: A Comparative Study, p. 42.

     

45. Are there limits on online media advertising spending in relation to election campaigns?
  • CodeNo data
  • Comment
  • Source
46. Do any other restrictions on online media advertisement (beyond limits) exist?
  • CodeNo data
  • Comment
  • Source

Question Value
47. Do political parties have to report regularly on their finances?
  • CodeYes
  • Comment

    Political parties must keep up-to-dates reports which register both receipts and expenditures. Each year, they must submit this reports to the Tribunal de Cuentas (auditing agencies) within the 30th of June.

  • Source

    Artículo 14. Obligaciones relativas a la contabilidad de los partidos políticos.

    Uno. Los partidos políticos deberán llevar libros de contabilidad detallados que permitan en todo momento conocer su situación financiera y patrimonial y el cumplimiento de las obligaciones previstas en la presente ley.

    [...]

    Seis. Todos los partidos políticos habrán de remitir las cuentas anuales consolidadas, en las que se detallarán y documentarán sus ingresos y gastos, debidamente formalizadas al Tribunal de Cuentas antes del 30 de junio del año siguiente al que aquellas se refieran. La presentación se efectuará por el responsable de la gestión económico-financiera del partido.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 3/2015, de 30 de marzo.

48. Do political parties have to report on their election campaign finances?
  • CodeYes
  • Comment
  • Source

    As far as campaign finances are concerned, electoral administrators are to submit, in the 100-125 days following the relevant election campaign, to the Court of Audit (or the relevant Audit Institution at Autonomous Community level, as applicable), a financial report detailing income and expenses of election campaigns (Article 133, Organi c Law 5/1985 on the General Election Regime).

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 11.

49. Do candidates have to report on their election campaign finances?
  • CodeNo
  • Comment
  • Source
50. Do third parties have to report on election campaign finances?
  • CodeThird parties are banned from participating in campaigns
  • Comment
  • Source
51. Is information in reports from political parties and/or candidates to be made public?
  • CodeYes
  • Comment

    Political parties are required to publish balance sheets and income statements on their websites, within one month from the submission of those ones to the accounting body.

     

  • Source

    Artículo 14. Obligaciones relativas a la contabilidad de los partidos políticos.

    [...]

    Ocho. Los partidos políticos deberán publicar en su página web, en el plazo máximo de un mes desde la fecha de envío al Tribunal de Cuentas, el balance, la cuenta de resultados y en particular: la cuantía de los créditos pendientes de amortización, con especificación de la entidad concedente, el importe otorgado, el tipo de interés y el plazo de amortización, las subvenciones recibidas y las donaciones y legados de importe superior a 25.000 euros con referencia concreta a la identidad del donante o legatario, sin perjuicio de lo establecido en el artículo 7.5 de la Ley Orgánica 2/1982, de 12 de mayo, del Tribunal de Cuentas.

    Nueve. Los partidos políticos, una vez emitido por el Tribunal de Cuentas el informe de fiscalización correspondiente a un determinado ejercicio, deberán hacerlo público a través de su página web en un plazo máximo de 15 días.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 3/2015, de 30 de marzo and Ley Orgánica 5/2012, de 22 de octubre.

52. Must reports from political parties and/or candidates reveal the identity of donors?
  • CodeYes
  • Comment

    Financial reports should report donors' identity.

  • Source

    Artículo 14. Obligaciones relativas a la contabilidad de los partidos políticos.

    [...]

    Tres. Las cuentas anuales comprenderán el Balance, la cuenta de Resultados y una Memoria explicativa de ambas. En todo caso, dicha Memoria incluirá la relación de subvenciones públicas y de donaciones privadas, tanto dinerarias como en especie de bienes inmuebles, muebles, servicios o cualquier otra transacción que constituya una ventaja económica, recibidas de personas físicas con referencia concreta, en cada una de ellas, de los elementos que permitan identificar al donante y señalar el importe del capital recibido.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 3/2015, de 30 de marzo.

53. Must reports from political parties and/or candidates include information on itemized income?
  • CodeYes
  • Comment

    Leislation refers to political parties only.

  • Source

    Artículo 14. Obligaciones relativas a la contabilidad de los partidos políticos.

    Uno. Los partidos políticos deberán llevar libros de contabilidad detallados que permitan en todo momento conocer su situación financiera y patrimonial y el cumplimiento de las obligaciones previstas en la presente ley.

    Dos. Los libros de Tesorería, Inventarios y Balances deberán contener, conforme a principios de contabilidad generalmente aceptados:

    a) El inventario anual de todos los bienes.

    b) La cuenta de ingresos, consignándose como mínimo las siguientes categorías de ingresos:

    – Cuantía global de las cuotas y aportaciones de sus afiliados.

    – Ingresos procedentes de su propio patrimonio.

    – Ingresos procedentes de las donaciones a que se refiere el artículo 4.

    – Subvenciones públicas.

    – Rendimientos procedentes de las actividades del partido.

    – Herencias y legados recibidos.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 3/2015, de 30 de marzo.

54. Must reports from political parties and/or candidates include information on itemized spending?
  • CodeYes
  • Comment

    Legislation refers to political parties only.

  • Source

    Artículo 14. Obligaciones relativas a la contabilidad de los partidos políticos.

    Uno. Los partidos políticos deberán llevar libros de contabilidad detallados que permitan en todo momento conocer su situación financiera y patrimonial y el cumplimiento de las obligaciones previstas en la presente ley.

    Dos. Los libros de Tesorería, Inventarios y Balances deberán contener, conforme a principios de contabilidad generalmente aceptados:

    [...]

    c) La cuenta de gastos, consignándose como mínimo las siguientes categorías de gastos:

    – Gastos de personal.

    – Gastos de adquisición de bienes y servicios (corrientes).

    – Gastos financieros de préstamos.

    – Otros gastos de administración.

    – Gastos de las actividades propias del partido.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 3/2015, de 30 de marzo.

55. Which institution(s) receives financial reports from political parties and/or candidates?
  • CodeCourt
  • Comment

    Competence of control on parties' financial reports lies exclusively with the Courts of Audit (Tribunal de Cuentas).

  • Source

    Artículo 16. Control externo.

    Uno. Corresponde en exclusiva al Tribunal de Cuentas el control de la actividad económico-financiera de los partidos políticos, sin perjuicio de las competencias relativas a la fiscalización de los procesos electorales autonómicos atribuidas a los órganos de control externo de las Comunidades Autónomas previstos en sus respectivos estatutos.

    Dos. El Tribunal de Cuentas fiscalizará en todo caso las cuentas relativas a los partidos que perciban algún tipo de subvención pública de las previstas en el artículo 3.

    Source: Ley Orgánica 8/2007, de 4 de julio, sobre financiación de los partidos políticos. Modified by Ley Orgánica 3/2015, de 30 de marzo.

56. Which institution(s) is responsible for examining financial reports and/or investigating violations?
  • CodeYes, court
  • Comment

    Cour of Audit (Tribunal de Cuentas).

  • Source

    The Court of Audit is endowed with general authorit y to monitor political financing. This responsibility is shared with the relevant Audit In titutions of the Autonomous Communities with respect to elections to regional Parliaments. Furthermore, pursuant to Article 132 of Organic Law 5/1985 on the General Election Regime, Election Commissions (see paragraph 14) are also entrusted with certain oversight tasks during election campaigns [...].  The supervision performed by the aforementioned institutions is not only of a formal, but also of a material nature. In this connection, the responsible supervisory bodies are vested with wide investigative powers to call for all necessary documents to verify that the funding received by political parties (whether from public or private s ources) complies with the legislation in force (Articles 132 and 134, Organic Law 5/1985 on the General Election Regime; Article 19, Organic Law 8/2007 on Political Parties Funding).

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 12.

57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?
  • CodeRefer for investigation | Carry out investigation | Request additional information from potential violator | Request additional information from others | Impose sanctions
  • Comment
  • Source

    [T]he responsible supervisory bodies are vested with wide investigative powers to call for all necessary documents to verify that the funding received by political parties (whether from public or private sources) complies with the legislation in force (Articles 132 and 134, Organic Law 5/1985 on the General Election Regime; Article 19, Organic Law 8/2007 on Political Parties Funding). Moreover, political parties and any other entity/person who has entered into commercial terms with them, are under a specific obligation to cooperate with the supervisory bodies, as necessary [...]. In principle, in the event of an irregularity/deficiency in a financial report, the Court of Audit would contact the party to clarify/remedy the situation. If nevertheless the irregularity detected suggests a potential instance of corruption, the Court of Audit will immediately report to the law enforcement authorities, as appropriate. The Court(s) of Audit carry out investigations both ex officio and following a citizen complaint [...]. The Court(s) of Audit is responsible for imposing [a] range of administrative sanctions.

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, pp. 12-13.

58. What sanctions are provided for political finance infractions?
  • CodeFines | Prison | Loss of public funding | Loss of political rights
  • Comment
  • Source

    Political parties are subject to administrative liability according to the relevant requirements of Organic Law 8/2007 on Political Parties Funding and Organic Law 5/1985 on the General Election Regime. In particular, Article 17 of Organic Law 8/ 2007 on Political Parties Funding provides for two distinct type of infringements and applicable sanctions: (i) if infringement of limits and restrictions on donations occur, a fine equalling twice the contribution illegally received may be deducted from future subsidies; (ii) the non-submission or the submission of a financial report with incorrect/poor data may lead to the withholding of public funds. The Court(s) of Audit is responsible for imposing the aforementioned range of administrative sanctions. Appeals against the Court(s) of Audit decisions may be lodged before the Supreme Court. In addition, criminal liability of party representative (e.g. general manager, general representative, electoral administrator) may apply in connection with accounting/bookkeeping offences sanctioned under Article 310 of the Penal Code. Furthermore, Organic Law 5/1985 on the General Election Regime provides that violation of the obligations to keep correct and accurate accounts and to use public funds for the purposes provided by the election law are sanctioned by imprisonment from 6 months to 3 years and a fine ranging from 180 to 1,800 EUR. If the funds have been used for personal enrichment, the imprisonment sanction may be increased, thus consisting of imprisonment from 3 to 8 years (Articles 149 and 150, Organic Law 5/1985 on the General Election Regime). This type of criminal sanction is enforced by the courts; proceedings follow the relevant rules under the Criminal Procedure Code (Article 151, Organic Law 5/1985 on the General Election Regime). Additional sanctions include special disqualification from exercising the right to vote and for standing for election.

    Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 13.

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