43. Are there limits on the amount that third parties can spend on election campaign activities?

Artículo 96, Resolución Jefatural N.° 000030-2025-JN/ONPE (Reglamento de Financiamiento y Supervisión de Fondos Partidarios), 2025
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Las organizaciones políticas llevan su contabilidad y sus registros contables, en la misma forma que se dispone para las asociaciones, en los que se registran los ingresos y gastos de toda fuente, con los requisitos que establecen los principios de contabilidad generalmente aceptados y las normas aprobadas por el CNC y la SUNAT para las personas jurídicas.

Article 96, Chief Resolution No. 000030-2025-JN/ONPE (Regulation on Financing and Supervision of Party Funds), 2025
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Political organizations maintain their accounting and accounting records in the same manner as required for associations, in which income and expenses from all sources are recorded, with the requirements established by generally accepted accounting principles and the standards approved by the CNC and SUNAT for legal entities.

The legislation does not set a limit on the amount that third parties may spend; however, it mandates that a record of each contribution be maintained.