BOE-A-2026-23178 ·5 November 2026 ·Resolution Medium impact
Administrative

Political parties: accounting documentation requirements for the 29 November 2026 elections

The Court of Auditors has approved the Instruction for the auditing of the accounts for the general elections to the Cortes Generales on 29 November 2026. The regulation establishes the scope and requirements for the accounting and supporting documentation that political parties must submit to verify the origin of their electoral income and expenditure (Art. 134.2 LOREG). The Court may initiate disciplinary proceedings or propose the reduction of subsidies if irregularities are detected (Art. 134.2 LOREG).

In 3 key points

  1. All funds for electoral expenditure must be deposited into the electoral accounts (Art. 125.1 LOREG). (art. 125.1 LOREG)
  2. Private contributions must include name, address, and ID/passport in xlsx format (Art. 126 LOREG). (art. 126 LOREG)
  3. Transfers from ordinary treasury must be evidenced by transfer orders in pdf format (Art. 3.2). (art. 3.2)

How it affects those involved

Political parties must ensure the full traceability of their funds by depositing all resources into electoral accounts (Art. 125.1 LOREG). There is a risk of sanctions or loss of public subsidies if the required documentation is not provided in the specific formats (xlsx for identification and pdf for transfers/policies). The Court of Auditors will use the electronic office for notifications and communications (Art. 43 Law 39/2015).

Lifecycle

2026-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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