48. Do political parties have to report on their election campaign finances?

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.