21. Is there a limit on in-kind donations to political parties?

Código Electoral de la República de Panamá:
Artículo 232: 
(...) Para las campañas, los partidos políticos podrán recibir en concepto de financiamiento privado, hasta un tercio del monto que le corresponde al partido que más financiamiento público preelectoral reciba, sin poder excederse del monto de este.

Artículo 135:
Donaciones. Las donaciones incluirán aportes en efectivo y en especie, tanto del precandidato o candidato, como de terceros.

Article 232: 
(...) For campaigns, political parties may receive, as private financing, up to one-third of the amount allocated to the party that receives the most pre-electoral public funding, without exceeding the amount of such funding.

Article 135: 
Donations. Donations will include both cash and in-kind contributions, both from the precandidate or candidate and from third parties.

Unofficial English translation.

Regulations provide that the value of donations in the form of goods or services must be included in the donation limit value provided in article 232 of the Electoral Code. 

Below is a pricing matrix of some products and promotional supplies that are often the object of in-kind donations in Panama: 
https://www.tribunal-electoral.gob.pa/wp-content/uploads/2023/05/BOLETIN-DEL-TRIBUNAL-ELECTORAL-N.%C2%B0-5360-E.pdf