Spain in the register

Rules and sources

Disclosure threshold

Aggregate per party (no donor names)

Legal framework

Main statute: Ley Orgánica 8/2007 sobre financiación de los partidos políticos (Organic Law on Political Party Funding), as amended by LO 5/2012 and LO 3/2015. Donations are allowed only from natural persons, capped at EUR 50,000 per donor per year; donations from legal persons are prohibited. Donations above EUR 25,000 (and all donations of real estate) must be notified to the Tribunal de Cuentas (Court of Audit) within three months and are identified by donor name in the notes to the annual accounts, which the party must publish on its own website within one month of filing. Oversight rests with the Tribunal de Cuentas (Departamento de Partidos Políticos), which issues an audit report within six months of receipt and forwards it to the Cortes (Comisión Mixta) and the BOE; reports are annual but typically lag by two to four years. Public funding (ordinary operations, security and election expenses) is paid by the Ministerio del Interior and published per party in the BOE every quarter.

Currency

EUR

Sources

• BDNS / SNPSAP - state annual grants to political parties (ordinary funding and security expenses)IGAE (Ministerio de Hacienda); grants awarded by Ministerio del Interior · financial years 2022-2026 · 203 rows
• Tribunal de Cuentas - audit reports on party annual accounts: annexes 'Recursos ordinarios de la financiación pública' and 'Recursos de la financiación privada'Tribunal de Cuentas (Departamento de Partidos Políticos) · financial years 2014-2020 (latest audited year published) · 202 rows
• Subvencions a les formacions polítiques (Parlament de Catalunya / Conselh Generau d'Aran)Generalitat de Catalunya (open data portal) · 2010 onwards (source starts 1984; earlier rows skipped) · 77 rows
• Tribunal de Cuentas - audit reports on the contributions received by foundations and associations linked to political parties: contributors named in the findingsTribunal de Cuentas (Departamento de Partidos Políticos) · financial years 2014-2023 (reports I1262, I1378, I1468, I1492, I1533, I1642, I1697) · 60 rows
• Party website disclosures of donations and contributions above EUR 25,000 (art. 14.8 LOFPP) and notes to published annual accountsPolitical parties (legally required publication): Izquierda Unida, Partido Popular · Izquierda Unida 2021-2024; Partido Popular 2022 · 9 rows

Caveats

• Spain has no public register of named political donations, and no party publishes named donors of any size. Under LO 8/2007 as amended by LO 3/2015 parties may take donations only from natural persons (max EUR 50,000 a year); donations above EUR 25,000 are notified to the Tribunal de Cuentas (TCU), which does not publish donor names, and art. 14.8 LOFPP obliges parties to publish donations and legacies above EUR 25,000 on their website with the donor's identity. In practice the TCU's report on compliance with the transparency principle (no. 1596, approved 28 November 2024, https://www.tcu.es/export/sites/portal/repositorio2/INFORME/2024/I1596.pdf) found that 43 of 63 parties (68%) did not say on their website or in the published annual report whether they had received such donations (among them PP, PSOE, Vox, IU, PCE, Movimiento Sumar, BNG, Sortu, CatComú and Barcelona en Comú; Vox answers that it does not publish them for data-protection reasons), and that the 20 that do comply (Alianza Verde, Coalición Canaria, Compromís, EH Bildu, ERC, Eusko Alkartasuna, Junts, Más Madrid, PNV, Podemos, PSC, UPN, Verdes Equo; regionally Aragón Existe, Cs, CUP, Geroa Bai, Soria ¡Ya!) show an individual but anonymised list, a total, or a statement that no donation exceeded the threshold. the donations data therefore holds only the two kinds of named or itemised data that do exist: Tribunal de Cuentas - audit reports on the contributions received by foundations and associations linked to political parties: contributors named in the findings (contributors that TCU audit reports name, with an amount, for foundations and associations linked to parties) and Party website disclosures of donations and contributions above EUR 25,000 (art. 14.8 LOFPP) and notes to published annual accounts (Izquierda Unida's pseudonymised lists, aggregated as the brief requires, and one unnamed in-kind donation in the Partido Popular 2022 accounts).
• Party-by-party checks of the parties' own publications (first pass 2026-09-28, TCU report 1596 re-read 2026-09-29): PP (annual accounts PDFs 2017-2025: totals only; the only itemised item is the in-kind donation of premises in Almàssera, 2022, donor not named), PSOE (documents on www2.psoe.es: 'Detalle de donaciones y legados' 2015-2017 give one amount per federation and the nature 'física/jurídica', memorias 2018-2023 totals; psoe.es itself is behind an Incapsula challenge and was not bypassed), Vox (nothing published), IU (lists of contributions above EUR 25,000 for 2021-2024, all from elected office-holders, shown as 'Persona N' with masked ID), Sumar/Podemos (Sumar accounts 2023-2025: totals; transparencia.podemos.info returns a Cloudflare challenge and was not accessed), ERC (annex 'Relació de donacions privades' of the annual report with masked tax numbers: 2023 = 102 donations, EUR 58,125.50; 2024 = 61 donations, EUR 43,773.10; none above EUR 25,000; not ingested because they are anonymous small totals), PNV ('Donaciones monetarias' lists with masked ID: 2023 total EUR 4,740; not ingested), Junts, EH Bildu, BNG, Coalición Canaria, UPN, Ciudadanos, Compromís and Más Madrid (annual reports and transparency pages: totals, masked lists or nothing). None names a donor.
• Tribunal de Cuentas reports checked for named donors: party annual-accounts reports (no. 1532 for 2018-2019, no. 1573 for 2020) give only the annex tables ingested here as the party accounts data; the per-party 'Anexo I' PDFs on cuentaspartidospoliticos.es (2014-2019, two pages each) are balance sheet and income statement only; the electoral-accounts reports (no. 1616 general election 23 July 2023, no. 1628 European election 9 June 2024, read 2026-09-29) list per party the 'aportaciones privadas' as one figure and state, for example, that 744 contributions from natural persons were identified with name and ID in the party's filing, without publishing the names. Those reports (and the equivalents for 2014-2019 and for the five regions the TCU audits) could feed a per-election aggregate source like the French one; not done.
• Regional audit bodies (Sindicatura de Comptes de Catalunya, Cámara de Cuentas de Andalucía, Consello de Contas de Galicia; Valencia, Basque Country and the others were not examined again in the second pass): their reports on regional election accounts give aggregated funding per party and name suppliers above EUR 10,000, not donors; the Catalan Sindicatura's older reports on the 2013-2015 accounts of parties and their foundations only assess compliance with the duty to list donations (CDC, Unió and Cs supplied none). Party foundations: the TCU foundation reports are the only source that names contributors with amounts; FAES's transparency page (https://fundacionfaes.org/transparencia-y-control/) has budgets and subsidy tables only. Not checked in this pass: Congreso/Senado declarations of interests, the Wayback Machine copies of the Podemos and Vox transparency pages (web.archive.org answers over HTTPS but was rate-limited).
• Donations in the party accounts data are aggregate amounts from TCU annexes. For 2014-2015 the column is 'Donaciones privadas', which may include donations from legal persons (allowed until LO 3/2015 entered into force in April 2015); from 2016 it is 'Donaciones de personas físicas'. The 2014-2015 annexes also have a separate 'Ingresos electorales privados' column, folded into other_income.
• other_income = contributions from elected office-holders (aportaciones de cargos públicos, which the TCU notes may include transfers from federated/coalition parties) + other resources (+ private electoral income in 2014-2015). income_total = ordinary public resources + private resources as reported in the annexes; it excludes election-specific accounts and is not the parties' full consolidated income. expenditure_total is not in these annexes and is left empty.
• Latest audited financial year is 2020 (TCU report no. 1573, approved June 2024); TCU reports lag by 3-4 years. Party finance data 2021+ not yet published by the TCU at time of ingest.
• TCU figures cover only the parties within the audit scope (parties receiving state ordinary funding), ~25-30 per year; rows for parties that did not supply a breakdown (e.g. Nueva Canarias 2018) have empty private-income cells.
• BDNS state grants (2022-2026) come from the SNPSAP API filtered to the Interior Ministry calls 'Subvenciones estatales anuales'; the 2026 rows are the annual awards made in January-February 2026. For 2023 the February and December awards are summed; the December award follows the July 2023 election and the source does not say whether it adds to or adjusts the February award. Regional and municipal grants to party groups in the BDNS (several thousand records, mostly to municipal groups) were not ingested. There are no state-grant rows for 2021 because the BDNS series starts in 2022. The BOE resolutions for earlier years were not ingested.
• The the public funding data contains two different lenses on the same money for different years (TCU annexes 2014-2020, BDNS 2022-2026) plus Catalonia's regional grants (2010+); do not sum across source_keys for the same year.
• The coalition 'Coalición EH Bildu' and the 'Federación EH Bildu' are separate audited entities in the TCU annexes and are kept as separate parties; similarly CDC, CiU, UDC and PDeCAT are kept distinct from Junts.
• EP group / europarty values for Spanish parties reflect the 2024-2029 term as best known; smaller regional parties are set to none where membership is uncertain. Colours are left empty unless well established.