BOE-A-2026-8766 ·21 April 2026 ·Resolution Low impact
Tax

Political parties: recommendations for justifying electoral expenditure and financing

The Joint Commission for Relations with the Court of Auditors has approved the findings of the audit report on the 2024 European Parliament elections. The resolution urges the Government and the General Courts to reform regulations to prevent restrictive interpretations regarding subsidisable expenses, such as public events, travel, or catering (point 3). Additionally, the postal service provider is requested to improve the digitalisation of propaganda mailings (point 8).

In 3 key points

  1. It is urged that expenses for public events, production, broadcasting, or travel not be excluded as electoral expenses (point 3). (punto 3)
  2. The Court of Auditors is requested to issue audit reports within a maximum period of six months (point 9). (punto 9)
  3. The postal service provider is asked to implement a telemetric pre-registration system for propaganda mailings (point 8). (punto 8)

How it affects those involved

For political parties, the resolution seeks to protect the subsidisability of essential operating expenses (events, travel, meals, and catering) which currently face restrictive criteria (point 3). It aims to prevent the exclusion of expenses due to a lack of exact synchronisation between the number of ballot papers and postage (points 3 and 9). For suppliers, there is an urge to strictly comply with the invoicing specifications required by the Court of Auditors (point 7).

Lifecycle

2026-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact