llegal financing of political parties is a criminal offense regulated under Articles 304 bis and 304 ter of the Spanish Criminal Code, following the 2015 reform. Our team of criminal defense attorneys specializes in offenses against public administration and provides robust legal defense for individuals and entities facing accusations related to this offense.

What Is the Illegal Financing of Political Parties?

The offense of illegal financing of political parties is aimed at safeguarding transparency and the independence of political organizations. It prohibits donations from individuals or entities connected to public administration or those that exceed the legal thresholds established under Organic Law 8/2007 on the Financing of Political Parties.

Under this provision, it constitutes a criminal offense to receive or offer donations to political parties, federations, coalitions, or electoral groupings under the following conditions:

• Anonymous, conditional (earmarked), or revocable donations.
• Donations exceeding €50,000 per donor or in-kind contributions without the legally required certification.
• Donations from legal persons or entities lacking legal personality.

Penalties for the Illegal Financing of Political Parties

Penalties for this offense may include fines ranging from three to five times the value of the unlawful donation. In more serious cases—such as donations exceeding €500,000 from a single individual or from foreign entities—penalties may also include imprisonment ranging from six months to four years, in addition to financial sanctions.

Criminal Conduct Penalized Under Article 304 bis of the Criminal Code

• Receiving illegal donations: when a political party, federation, or coalition receives a financial contribution in breach of legal restrictions.
• Offering illegal donations: when a person makes a donation that violates the provisions of the Political Party Financing Act.

Corporate Liability and Sanctions for Legal Entities

Political parties and corporate entities may incur criminal liability for involvement in illegal financing schemes. Sanctions may include:

• Significant monetary fines.
• Suspension of activities for up to five years.
• Disqualification from receiving public funding or subsidies.
• In serious cases, the dissolution of the legal entity.
  Additional penalties may involve the closure of premises or judicial intervention.

Article 304 ter: Participation in Illegal Financing Structures
Article 304 ter establishes prison sentences of one to five years for individuals who take part in organized schemes for the illegal financing of political parties. In especially serious cases—such as those significantly affecting transparency or the legality of political activity—the penalty may be imposed in its upper half.

Compliance Advisory to Prevent Criminal Liability

It is crucial to implement effective criminal compliance programs to prevent and detect conduct that could lead to criminal liability. These internal controls help establish the legal framework for permitted donations and put safeguards in place to prevent unlawful financing, thereby protecting organizations from potential sanctions.

If you require legal advice or criminal defense in a case involving the illegal financing of political parties, Fukuro Legal has the expertise and experience necessary to provide you with an effective legal defense.