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BOE-A-2026-15347 ·14 July 2026 ·Resolution not-relevant
Administrative

Political party foundations: Joint Commission urges stricter subsidy requirements and donation regulation

The Joint Commission for Relations with the Court of Auditors has agreed to urge the Government and the Ministry of the Interior to establish stricter controls over foundations and entities linked to political parties. Proposed measures include mandatory annual external audits to receive public aid and registration in the Register of Political Parties as a requirement for subsidies (points 1 and 2). Furthermore, the Commission urges the dissolution of entities with no activity or those whose activity is limited to holding assets (point 4).

In 3 key points

  1. Notification of donations from legal entities to the Court of Auditors within three months of acceptance, once minimum amounts are regulated, point 1 (punto 1)
  2. Obligation to dissolve entities with no activity or with activity limited to holding assets, point 4 (punto 4)
  3. Deadline to dissolve entities under the circumstances of art. 363.1.e) of the Capital Companies Act: before 31 December 2026, point 4 (punto 4)

How it affects those involved

For foundations and entities linked to political parties, the resolution poses a risk of losing public funding if they fail to comply with the new obligation for annual external audits or registration in the Register of Political Parties (points 1 and 2). Entities without real activity or those dedicated exclusively to holding real estate face requirements for dissolution and extinction (point 4). Donations from legal entities must be reported to the Court of Auditors within three months of acceptance, once minimum amounts are regulated (point 1).

Lifecycle

2026-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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