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

Article 88 of the organic law 2014- 16 May 2014, of the elections and referendums:
- every candidate, party, or head of a candidate list must keep the accounts and proof documents in his possession, including bank documents, for five years. About party lists, the party replaces the heads of its lists.
Every political party or candidate list that is decided to be dissolved before the expiry of the aforementioned period must submit these documents in exchange for a receipt directly to the general clerk of the Court of Accounts or the clerk of one of its territorially competent regional bodies.

Unofficial English translation.

The Court of Auditors carries out controls also after elections.