50. Do third parties have to report on election campaign finances?

Artículo 30-A, Ley de Organizaciones Políticas, 2025
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Cada aporte en efectivo o en especie que recibe el candidato para una campaña electoral, en el caso de elecciones congresales, regionales, municipales y para el Parlamento Andino, de cualquier fuente de financiamiento permitida, no debe exceder de las cincuenta (50) unidades impositivas tributarias (UIT) por aportante. De conformidad con el artículo 34 de la presente ley, los candidatos acreditan ante la Oficina Nacional de Procesos Electorales a un responsable de campaña, quien tiene la obligación de entregar los informes de ingresos y gastos de sus respectivas campañas electorales.

Article 30-A, Law on Political Organizations, 2025
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Each contribution in cash or in kind received by the candidate for an electoral campaign, in the case of congressional, regional, municipal, and Andean Parliament elections, from any permitted financing source, must not exceed fifty (50) tax units (UIT) per contributor.
In accordance with Article 34 of this law, candidates shall accredit before the National Office of Electoral Processes a campaign manager, who has the obligation to submit the income and expense reports for their respective electoral campaigns.

If a third party makes a contribution (in money or in kind) in favor of a candidate or party, that expense must be registered and reported by the party or candidate who receives the benefit, not by the third party.