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

Boletín del Tribunal Electoral, 2023, decreto 25: 
"Que las contribuciones o donaciones de fuente privada podrán recibirse en efectivo o en especie, siempre que no superen el 3% del tope de gastos para las nóminas presidenciales; y el 25% para el resto de los cargos; y para aplicar este tope, la nómina restará lo que financie con recursos propios.

Artículo 1. Donante. Para los efectos del artículo 248 del Código Electoral, se entiende por una sola fuente las contribuciones que hace un mismo donante, concibiendo como tal a la persona natural o jurídica privada que haga contribuciones, en efectivo o en especie, para financiar a un precandidato o candidato, ya sea por libre postulación o de un partido político, para ser utilizadas en el periodo de recolección de firmas de respaldo, en las elecciones internas partidarias o para la Elección General.

Contributions or donations from private sources may be received in cash or in kind, provided that they do not exceed 3% of the spending ceiling for presidential candidates, and 25% for other positions. To apply this ceiling, the list of candidates will deduct what is financed with their own resources.

Article 1. Donor. For the purposes of Article 248 of the Electoral Code, a single source is understood to mean contributions made by the same donor, considering the natural person or private legal entity that makes contributions, in cash or in kind, to finance a precandidate or candidate, whether they are running independently or as a member of a political party, to be used during the period of signature collection, in internal party elections, or for the General Election.

Unofficial English translation.

The 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 248 of the Electoral Code. This applies to donations for financing a precandidate or candidate, whether they are running independently or as a member of a political party.