FELIPE VI

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following organic law.

INDEX

Article first. Amendment of Organic Law 8/2007 of 4 July on the financing of political parties.

Article 2. Amendment of the Organic Law 6/2002, of June 27, of Political Parties.

Article 3. Amendment of the Organic Law 2/1982 of 12 May of the Court of Auditors.

Additional disposition first. Adequacy of the amount of grants.

Additional provision second. Protection of personal data.

Additional provision third. Restitution or compensation to political parties of seized goods and rights.

First transient disposition. Adaptation of the statutes.

Second transient disposition. Adaptation of the Accounting Plan.

Transitional provision third. Local level account consolidation.

Repeal provision. Regulatory repeal.

Final disposition first. Amendment of Organic Law 1/1985 of 1 July of the Judiciary.

Final disposition second. Amendment of Law 29/1998 of July 13, regulating the Administrative-Administrative Jurisdiction.

Final disposition third. Amendment of the Organic Law 3/1984, of March 26, regulating the popular legislative initiative.

Final disposition fourth. Amendment of the Organic Law 5/1985, of June 19, of the General Electoral Regime.

Final disposition fifth. Amendment of Law 38/2003 of 17 November, General of Grants.

Final disposition sixth. Ordinary law range.

Final disposition seventh. Aphorments.

Eighth End Disposition. Accounting Plan Adapted to Policy Formations.

Final disposition ninth. Forales.

10th final disposition. Entry into effect.

PREAMBLE

Political parties are essential actors in political, economic and social life. As citizens ' participation in public affairs, they are subjects of rights. As participants in the structure of the State itself, they must be and are subject to obligations. Therefore, alongside the responsibility, it must be the example that foreshadows the actions of these entities that underpin the social centrality of democracy.

The political parties, as the Spanish Constitution points out, express political pluralism, contribute to the formation and manifestation of the popular will and are a fundamental instrument for political participation. The explanatory memorandum of the Organic Law 6/2002 of 27 June, of Political Parties, has already recognized that political parties are private entities of associative base, they form an essential part of the constitutional architecture, they perform functions of a primary constitutional importance and they have a second nature which the doctrine usually summarise with repeated references to their constitutional relevance and the institutional guarantee of the same by the Constitution.

The core of the regulation in force in this area is, in addition to that cited, by the Organic Law 8/2007 of 4 July on the financing of political parties, which deals with a key and indispensable aspect of its operation, such as that of obtaining resources for the development of its activity.

This last standard has been recently reformed by the Organic Law 5/2012, of October 22, of reform of the Organic Law 8/2007, of July 4, on the financing of political parties, with the purpose of combining adequately the sufficiency of income and austerity to strengthen the mechanisms of control of the financing of political parties and increase the transparency that must inspire their actions.

However, according to the social feeling and the commitment made by the majority of the parliamentary groups in the Congress of Deputies during the month of February 2013, at the present time the adoption is necessary. of a law that includes new measures to monitor the economic and financial activity of political parties, with which progress is made even more in the transparency and control to which they must be subjected.

This Organic Law of Control of the Economic and Financial Activity of Political Parties implies the modification of, in addition to the two laws mentioned, the Organic Law 2/1982 of 12 May of the Court of Auditors; the Organic Law 6/1985, of July 1, of the Judicial Branch; Law 29/1998, of July 13, regulating the Jurisdiction Jurisdiction; the Organic Law 3/1984, of March 26, regulating the popular legislative initiative; the Organic Law 5/1985, of 19 of The Law 38/2003, of November 17, General of the General Electoral Council, Law 38/2003, Grants.

According to the foregoing, the law is divided into three articles, in which the Organic Law on the financing of political parties, the Organic Law of Political Parties and the Organic Law of the Court are amended. Three additional provisions, three transitional provisions, one derogating provision and ten final provisions.

In the first article, there are numerous new developments in the financing of political parties, among which the improvement of the regulation of the channel through which the donations; the clarification of the concept of donation to a political party, the reference to the reception of these by means of participatory financing, the provision of supposed return of undue donations and income in the Treasury; the prohibition of donations to political parties from legal and legal persons (i) the extension of the economic and accounting information which, in accordance with the principle of transparency, the political parties and the foundations and entities linked to or dependent on them are to make public; the regulation of the figure of the person responsible for the economic and financial management and his appearance before the Joint Committee of the Court of Auditors; the obligation for the parties to approve internal instructions for the procurement and the establishment of the principles on which this activity should be based; introduction in the field of financing, along with very serious shortcomings, serious and minor faults and their corresponding limitation periods; the provision of penalties for each type of infringement; or the specification of the circumstances which determine the existence of a "linkage" of a foundation or association to a party.

In the second article, the modification of some precepts of the Organic Law of Political Parties is carried out. Thus, all citizens of the European Union, the ability to create political parties, are recognised in accordance with the criteria maintained by the European Commission in its Report to the European Parliament and the Council (09/03/2012) on the implementation of the Directive 94 /80/EC laying down detailed rules for the exercise of the right to vote and to stand as a candidate in municipal elections by citizens of the Union residing in a Member State of which they are not nationals. On the other hand, the minimum content that the statutes have to collect is detailed, which will allow us to overcome the disparity between political parties in practice and to deepen their democratic functioning. In addition, as a consequence of the consideration of the parties as criminally responsible, the obligation for the parties to adopt a system of prevention and supervision for the effects provided for in the Penal Code is introduced. On the other hand, the legal regime of the members of the political parties is clarified, which results in a technical improvement of the norm. As a novelty of enormous practical significance, a procedure for the judicial declaration of the extinction of parties is also introduced, which will result in a purge and improvement of the functioning of the Register of Political Parties by allowing, by means of the processing of a procedure in which judicial intervention is guaranteed, to cancel the registration of parties which, in the light of the circumstances under consideration, are considered to be inactive. Finally, as a relevant novelty, the requirement for the registration of the foundations and related entities in the Registry of Parties is established, which is a requirement to attend the calls for grants.

In the third article, new provisions are introduced in the Organic Law of the Court of Auditors. In this sense, it is worth noting that the audit function will be extended to verify the submission of the public sector's economic and financial activity to the principles of transparency, environmental sustainability and gender equality. the allocation of regulatory powers to this institution, in the case of its own organisation, as well as the possibility of establishing arrangements for collaboration between the Court and certain public bodies and credit institutions, for the obtaining the necessary information for the correct audit of the accounts of the political parties and related foundations and entities.

The additional provisions provide for a mechanism to provide stability to certain public subsidies that the parties receive in view of the tightening of the limits imposed for obtaining funding from private sources. On the other hand, the nature of the data contained in the annual ratio of donations made by natural persons to political parties and their attachment to the scheme provided for in the Organic Law 15/1999, of 13 of 13, is available. December, for Personal Data Protection.

The first transitional provision grants the parties registered in the Register, a deadline for adapting their statutes to the new minimum content provided for in the Organic Law of Political Parties, in addition to the warning that, in If this obligation is not complied with, the procedure for the judicial declaration of extinction shall be put in place. This makes it easier to debug the registration of parties, in which several thousand are registered, in a large inactive majority. The second transitional provision provides for the arrangements applicable to the accounting documentation which the political parties are required to submit to the Court of Auditors as long as this institution is not required to adapt to this law of the Accounting adapted to the political formations, in accordance with the provisions of the eighth final provision.

According to the foregoing, the repeal provision leaves no effect on the additional eighth provision of the Organic Law on the financing of political parties.

Finally, in the final provisions, in addition to the entry into force of the norm and the attribution of ordinary law to certain precepts, amendments to the Organic Law 6/1985, of July 1, of the Power are contained. Judicial and Law 29/1998, of July 13, regulatory of the Jurisdiction-Administrative Jurisdiction, both derived from the creation of the procedure of judicial declaration of extinction of political parties provided for in the second article. In addition, a modification of the Organic Law 3/1984, of March 26, regulating the popular legislative initiative, is collected to allow a person appointed by the Promoter Commission to be called to appear in the Congress Committee of the Members responsible for the matter, prior to the debate on the taking into account of the plenary session, to explain the reasons for the presentation of the legislative initiative. The amendment of the Organic Law 5/1985 of 19 June of the General Electoral Regime is also foreseen, to reduce the amount of the grants that the parties receive for the postal mailing of electoral propaganda. Likewise, Law 38/2003 of 17 November, General of Grants, is amended to deprive the possibility of obtaining grants to persons who have been convicted of crimes related to corruption. Finally, these provisions contain a commitment to limit the allocation to the Supreme Court and the High Courts of Justice of the jurisdiction for the prosecution of public authorities and charges and a reference to the Forales.

In short, the adoption of this organic law satisfies the parliamentary commitment and widens the scope of the requirements it contains, with many other measures that it is considered essential to adopt at the present moment, to submit to political parties and foundations and entities linked to more control mechanisms and greater demands for transparency.

Article first. Amendment of Organic Law 8/2007 of 4 July on the financing of political parties.

Organic Law 8/2007 of 4 July on the financing of political parties is amended as follows:

One. New wording is given to points (a) and (b) of Article 2 (2):

" (a) Your affiliates ' contributions and contributions.

(b) The products of the party's own activities as well as those, reflected in the accounting documentation and subject to the control of the Court of Auditors, which are traditionally developed in their headquarters and facilitate contact and interaction with citizens; income from the management of their own assets; the benefits from their promotional activities and those which can be obtained from the services they can provide in relationship to their specific purposes. "

Two. Four new paragraphs are added to Article 3:

" Six. Where the annual State subsidies provided for in this Article exceed the amount of EUR 12 million, the Council of Ministers shall be required to approve the grant. This authorisation shall not involve the approval of the expenditure, which shall in any case be the responsibility of the competent body for the grant of the grant.

Seven. The payment of the annual grants may not be made as long as the beneficiary does not prove to be in compliance with his or her tax and social security obligations in such a way as to be determined by regulation, or pending any grant or aid refunds.

Eight. The payment of ordinary annual grants shall be retained for those parties which on the dates established have failed to fulfil their obligations to submit and publish their accounts as provided for in Article 14.

Nine. All bodies and public administrations which grant grants to political parties shall make public the details of the grants paid and the recipients at least once a year in accordance with the provisions of the Law. 19/2013, of December 9, of transparency, access to public information and good governance. "

Three. Title is added and a new wording is given to Article 4:

" Article 4. Contributions, donations, similar transactions and agreements on debt conditions.

One. Contributions from its affiliates.

Political parties may receive in accordance with their statutes, fees and contributions from their affiliates.

Two. Private donations to political parties.

(a) Political parties may receive non-finalist, nominee, in money or in kind donations from natural persons within the limits and in accordance with the requirements and conditions laid down in this Regulation. law.

The donations received in accordance with this law, which shall be irrevocable, shall be used for the conduct of the activities of the donor entity.

Political parties may not accept or receive, directly or indirectly, donations from natural persons who, in pursuit of an economic or professional activity, are part of an existing contract of those provided for in the public sector contract legislation.

(b) The amounts donated to the political parties shall be paid into accounts opened in credit institutions exclusively for that purpose. The revenue incurred in these accounts shall be solely those arising from such donations. To this end, the political party shall communicate to the credit institutions in which it has open accounts and to the Court of Auditors, which or which are the ones that are intended exclusively for the income of donations. The credit institutions shall report annually to the Court of Auditors on donations which have been entered in the accounts.

c) Where, for reasons not attributable to the political party, the income of the donation has been made in an account other than those referred to in point (b), the person shall proceed to the transfer to an account intended exclusively for the purpose of the receipt of donations within three months of the end of the financial year, reporting to the Court of Auditors, with individual expression of the assigned revenue.

(d) The donations provided for in point (b) shall be recorded on the date of taxation, the amount of the tax and the name and tax identification of the donor. The credit institution where the tax is to be imposed shall be obliged to extend to the donor a supporting document containing the above points. Acceptance of cash donations shall be deemed to have occurred if within the time limit laid down in the previous paragraph, no refund has been made to the donor, to his judicial entry or to the Treasury.

e) Donations in kind shall be deemed to be accepted by means of certification issued by the political party in addition to the identification of the donor, the public document or other authentic document which accredit the gift of the well-donated by making express mention of the irrevocable character of the donation.

The valuation of in-kind donations will be made in accordance with the provisions of Law 49/2002 of 23 December, of Tax Regime of Non-Profit Entities and of Tax Incentives to Patronage.

f) When the sum of the value of the donations made by the same natural person exceeds the maximum annual limit allowed, the excess will be returned to the donor. Where this has not been possible, the amount or equivalent of the cash benefit shall be entered into the Treasury within three months of the end of the financial year.

g) In any event, where it has exceptionally not been possible to identify a donor, the amount of the donation shall be entered into the Treasury within three months of the end of the financial year.

(h) The provisions of the preceding letters shall apply to the assumption of receipt of donations through participatory financing mechanisms.

(i) No consideration shall be given to donations of cash, movable or immovable property made by political parties belonging to the same union, federation, confederation or permanent coalition, whether or not to those.

Three. Operations assimilated.

Political parties may not accept that, directly or indirectly, third parties effectively assume the cost of their acquisitions of goods, works or services or any other expenses that their business generates.

Four. Agreements on debt conditions.

Political parties will be able to reach agreements on the debt conditions that they maintain with credit institutions in accordance with the legal system, without the interest rate that may be lower. to which it corresponds to market conditions. Such agreements, and in particular those involving the cancellation of collateral, shall be taken into account by the Court of Auditors and the Banco de España by the political party and by the credit institution, respectively.

Credit institutions will not be able to make total or partial debt grants to political parties. For these purposes, the total or partial cancellation of the principal of the credit or the interest due or the renegotiation of the interest rate below those applied under market conditions is understood as a waiver. '

Four. A new wording is given to Article 5:

" Article 5. Limits to private donations.

One. Political parties will not be able to accept or receive directly or indirectly:

a) Anonymous, finalist, or revocable donations.

(b) Donations from the same person in excess of EUR 50,000 per year.

(c) Donations from legal persons and entities without legal personality.

Except for the limit provided for in point (b), donations in kind of real estate, provided that the requirements laid down in Article 4.2 (e) are met.

Two. All donations in excess of EUR 25,000 and in any case, donations of immovable property, shall be notified to the Court of Auditors by the political party within three months of its acceptance. "

Five. New wording is given to Article 7:

" Article 7. Contributions from foreign persons.

One. Political parties may receive non-finalist donations from foreign natural persons, subject to the limits, requirements and conditions set out in this law for private contributions, and provided that they are also met. requirements of the existing regulation on control of changes and movement of capital.

Two. Parties may not accept any form of financing by foreign governments and bodies, entities or public undertakings or undertakings directly or indirectly related to them. '

Six. New wording is given to Article 8:

" Article 8. Justification of the contributions and contributions.

One. Members ' contributions and contributions shall be credited to the accounts of credit institutions opened exclusively for that purpose.

Two. The revenue made in the accounts for the receipt of quotas shall be, only, those which come from them, and shall be made by direct debit from an account of which the member is a member, or by way of income. nominative in the account designating the party.

Three. The remaining private contributions must be paid into an account other than that prescribed in the preceding paragraph. In any event, the date of imposition, the amount of the same and the full name of the affiliate or contributor shall be recorded. The credit institution where the tax is to be imposed shall be obliged to extend a supporting document containing the above points. All contributions which, individually or cumulatively, are higher than EUR 25 000 and in any case real estate, must be notified to the Court of Auditors by the political party within three months of the date of the closing of the exercise. '

Seven. New wording is given to Article 9 (1):

" One. The purpose of this Title is to regulate the tax regime of political parties, as well as that applicable to quotas, contributions and donations made by natural persons in order to contribute to their financing. "

Eight. Article 10 (2) (c) is amended as follows:

"(c) Private donations made by natural persons as well as any other increases in equity that are evidenced as a result of acquisitions for a profit."

Nine. New wording is given to Article 13:

" Article 13. Justification for the contributions, contributions and donations made.

The application of the tax regime set out in the previous article will be conditional on the physical person having the document proving the contribution, donation or share satisfied to the political party perceptor. "

Ten. Title IV of the Law is amended, which is worded as follows:

" TITLE IV

Accounting obligations and economic and financial management

Article 14. Obligations relating to the accounting of political parties.

One. Political parties shall carry out detailed accounting records which allow at all times to know their financial and patrimonial status and the fulfilment of the obligations laid down in this Law.

Two. The books of Treasury, Inventories and Balances shall contain, in accordance with generally accepted accounting principles:

a) The annual inventory of all goods.

(b) The revenue account, with at least the following categories of income:

-Global quota of the contributions and contributions of your affiliates.

-Revenue from your own estate.

-Income from the donations referred to in Article 4.

-Public grants.

-Res from party activities.

-Inheritance and legacy received.

(c) The expense account, with at least the following categories of expenditure:

-Staff expenses.

-Acquisition expenses for goods and services (streams).

-Financial expense of loans.

-Other administrative expenses.

-Costs of the party's own activities.

d) Capital operations relating to:

-Credits or loans from financial institutions.

-Investments.

-Debtors and creditors.

Three. The annual accounts shall comprise the balance sheet, the results account and an explanatory note for both. In any event, this Report shall include the ratio of public subsidies and private donations, both in cash and in kind of immovable property, furniture, services or any other transaction constituting an economic advantage, received from physical persons with specific reference, in each of them, of the elements that enable the donor to be identified and the amount of capital received.

The Memory must also be accompanied by an annex specifying in detail the contractual terms of the loans or loans of any kind that the party maintains with the credit. It shall identify the entity, the amount granted, the interest rate and the repayment term of the credit or loan and the outstanding debt at the close of the financial year in question with any relevant contingency on the basis of compliance with agreed conditions.

Four. By way of derogation from the preceding paragraph, for the accountability of the Parliamentary Groups of the General Courts, the Legislative Assemblies of the Autonomous Communities, the General Boards of the Basque Historical Territories and of the Groups of Local Corporations, shall be subject to the provisions of their respective Regulations or their specific legislation, which shall respect the general principles of this law in matters of accountability.

Five. The consolidated annual accounts of the political parties will be extended to the state, regional and provincial areas. The local and regional accounts, if they exist, will be integrated into the provincial level accounts. The consolidated annual accounts of party and coalition federations shall include those of the federated and coalition parties.

Six. All political parties shall forward the consolidated annual accounts, in which they shall be detailed and document their revenue and expenditure, duly formalised to the Court of Auditors before 30 June of the year following which they are The presentation shall be carried out by the person responsible for the economic and financial management of the party.

Seven. Once the annual accounts have been submitted, the Court of Auditors shall give the political party the justification for having made such a presentation. Within the month following the end of the period for the submission of the annual accounts, the Court of Auditors shall send to the Register of political parties of the Ministry of the Interior and the President of the Joint Committee for Relations with the Court of Auditors, the relationship of the parties that have made the presentation.

Eight. The political parties shall publish on their website, within a maximum of one month from the date of dispatch to the Court of Auditors, the balance sheet, the profit and loss account and in particular: the amount of outstanding repayment appropriations, with specification of the entity, the amount granted, the interest rate and the repayment period, the grants received and the donations and legacies of an amount exceeding EUR 25 000, with a specific reference to the identity of the donor or The Court of First Instance held that, without prejudice to Article 7.5 of the Organic Law 2/1982 of 12 May 1982, the of Accounts.

Nine. Political parties, once the audit report for a given financial year has been issued by the Court of Auditors, shall make it public through its website within a maximum of 15 days.

Article 14a. Responsible for economic and financial management.

One. The person responsible for the economic and financial management of the political party shall be appointed in the form that determines the statutes between persons with credentialed knowledge or professional experience in the economic field and in which the Status of Honorability.

Two. It is considered that there is no good repute in those who:

(a) Be convicted of a firm sentence for a custodial sentence, until the sentence has been served.

b) Be convicted of a firm sentence for the commission of crimes of falsehood; against liberty; against the patrimony and socio-economic order, against the Public Finance and the Social Security, against the rights of the workers, the Public Administration, the Constitution, the institutions of the State, the Administration of Justice, the International Community; treason and against peace or the independence of the State and relative to the national defense; and against the public order, in particular, terrorism, until the criminal record has been canceled.

(c) Incourses are found in criminal proceedings for a criminal offence involving the disqualification or the loss of the right to stand as a candidate when an oral hearing has been issued.

(d) The disabled under Law 22/2003, of July 9, Insolvency, while the period of disablement fixed in the judgment of qualification of the contest has not been completed.

They may not be responsible for the economic-financial management of a political party by active officials at the service of the Public Administration and other persons affected by a legal incompatibility.

Three. The person responsible for the economic and financial management shall be responsible for the accounting regularity of the activity reflected in the annual accounts. This responsibility is independent of the responsibility of those who shall adopt the resolutions or shall carry out the acts reflected in the accounts.

Four. They are the functions of the economic and financial management:

(a) The drawing up of the annual accounts and their presentation to the Court of Auditors.

b) The supervision of the economic and financial management of the autonomous and provincial level, if they exist.

(c) The functions of the payment and authorization of expenditure, which, if any, are indicated in the party's statutes.

d) Any other function attributed to you by the party's statutes or the highest governing body.

Five. For the proper performance of their duties, the Party's economic and financial management officer at national level may provide specific instructions and criteria for action to those responsible for the different levels of the party. territorial. "

Once. New wording is given to Article 16:

" Article 16. External control.

One. It is the sole responsibility of the Court of Auditors to monitor the economic and financial activity of the political parties, without prejudice to the powers relating to the audit of the autonomic electoral processes attributed to the external control of the Autonomous Communities provided for in their respective statutes.

Two. The Court of Auditors shall in any event audit the accounts relating to the parties which receive a public subsidy of the parties referred to in Article 3.

With respect to the other political parties, the Court of Auditors will carry out the audit actions it deems appropriate in accordance with its plans for action.

Three. This control will be extended to the audit of the legality of the public and private resources of the political parties as well as the accounting regularity of the economic and financial activities they carry out and the adequacy of their activity. economic-financial management principles that are enforceable in accordance with their nature.

Four. The Court of Auditors shall, within six months of receipt of the documents referred to in Article 14, issue a report on its regularity and in accordance with the provisions of the preceding paragraph, or shall be expressly stated in its case. how many violations or irregular practices have been observed.

Five. This report will be submitted to the General Courts and will be published later in the "Official State Gazette". "

Twelve. A new Article 16a is inserted:

" Article 16a. Parliamentary control.

The Joint Committee on Relations with the Court of Auditors may, within two months of the approval of the audit report by the Court of Auditors, request the appearance of the person responsible for the economic-financial of any political party that receives the grants provided for in the Organic Law 5/1985, of June 19, of the General Electoral Regime, in order to report on the violations or irregular practices that in its case, have been observed by the audit body.

Such an appearance does not exempt from the obligation to refer to the Court of Auditors any other accounting information that it considers relevant. "

Thirteen. New wording is given to Article 17:

" Article 17. Violations.

One. Without prejudice to the legal responsibilities of any kind arising from the provisions of the legal order in general and the provisions of this law in particular, the Court of Auditors shall agree to the imposition of sanctions against the party. policy that commits any of the violations that are typified in this article, as long as they do not constitute a crime.

Two. Serious infringements will be considered:

(a) The acceptance of donations or contributions that contravene the limitations or requirements set out in Articles 4, 5, 7 and 8. They shall have the same qualification as the assumption, by third parties, of the party's expenses under the terms set out in Article 4 (3), as well as those agreements on debt conditions that infringe the prohibition contained in the article. 4.four.

b) The improvement of the electoral expenditure limits provided for in the General Electoral Regime (General Election System) by the political parties, by ten percent or more, without prejudice to the provisions of the Article 134 of that Law.

c) Non-compliance for two consecutive or three alternate years of the obligation to submit the annual accounts within the time limit laid down in Article 14. Six or the submission of incomplete or deficient accounts which prevent the Court of Auditors from carrying out its audit task.

Three. Serious infringements will be considered:

(a) The carrying out of activities of a commercial character as provided for in Article 6.

(b) The political parties, in more than three and less than ten percent, exceed the limits of the electoral expenses provided for in the Organic Law 5/1985, of June 19, of the General Electoral Regime, without prejudice to the the provisions of Article 134 of that Law.

c) Failure to comply with the obligation to submit annual accounts, the submission of incomplete or deficient accounts which prevent the Court of Auditors from carrying out its audit mission during an exercise or any other another of the accounting obligations provided for in this law, provided that this does not constitute a crime.

d) The lack of an audit or internal control system as set out in Article 15.

Four. Minor infractions will be considered:

a) The faults to the duty of collaboration established in Article 19.

(b) The political parties, by more than one and three percent, exceed the limits of the electoral expenses provided for in the General Electoral Regime (General Election) Act 5/1985 of 19 June 1985, without prejudice to the established in Article 134 of that Law.

Five. Very serious infractions will be prescribed at five years, the serious ones at three years and the mild ones at two years.

The computation of these deadlines will be initiated at the time of the commission of the infringement. "

Fourteen. A new Article 17a is inserted:

" Article 17a. Penalties.

One. The following sanctions will be imposed by the committee on very serious infringements:

(a) For the offences referred to in Article 17 (2) (a), a penalty whose amount shall be twice the amount of the amount exceeding the legally permitted limit, of the amount assumed by the third or third amount waived, as applicable.

(b) For the infringements referred to in Article 17 (2) (b), a proportional pecuniary fine of more than one-fifths of the excess expenditure produced.

(c) For the infringements provided for in Article 17 (2) (c), a penalty of a minimum of fifty thousand euros and a maximum of one hundred thousand euros.

In no case shall the penalties provided for in paragraphs (a) and (b) be less than fifty thousand euros.

Two. For the commission of serious infringements the following sanctions will be imposed:

(a) For the infringements provided for in Article 17 (3) (a), a pecuniary fine of between twenty-five thousand and fifty thousand euros plus a pecuniary fine equivalent to one hundred per cent of the net profit obtained by means of the carrying out of commercial activities.

(b) For the offences referred to in Article 17 (2) (b), a penalty whose amount shall be doubled to five times the excess of the expenditure produced without in any case being less than EUR 25 000.

c) For the remainder of the serious infractions, a penalty of a minimum of ten thousand euros and a maximum of fifty thousand euros.

Three. For the commission of minor infractions the following sanctions will be imposed:

(a) For the infringement provided for in Article 17 (3) (a), a pecuniary fine of between five thousand and ten thousand euro.

(b) For the infringement provided for in Article 17 (3) (b), a penalty whose amount shall be doubled to five times the excess of the expenditure incurred, without in any event being less than EUR 5 000.

Four. The Court of Auditors shall ensure that the penalties are effective before the next grant is paid and that the amount of the subsidy is deducted in the event that it has not been met.

In cases where the sanctioned political party is not entitled to the collection of subsidies, the Court of Auditors will require the party to proceed to the amount corresponding to the penalty in the Public Treasury.

When a political party does not make the payment of the imposed penalty effective, the Court of Auditors shall transfer the State Agency of the Tax Administration to the Office for its executive period. "

Fifteen. A new wording is given to Article 18:

" Article 18. Sanctioning procedure.

One. The sanctioning procedure shall be initiated by agreement of the Court of Auditors ' plenary session.

As soon as the Court of Auditors becomes aware of the facts, the plenary will have the opening of a period of prior information in which the allegedly infringing political party will be heard, after which, if There should be agreement on the initiation of the sanctioning procedure. The sanctioning procedure shall be compatible, both with the exercise of its audit function on the economic and financial management of the allegedly infringing political party, and with the imposition, where appropriate, of periodic penalty payments. provided for in Article 30 of Law 7/1988 of 5 April of the Functioning of the Court of Auditors. The initiation of the sanctioning procedure interrupts the limitation of the infringements.

Two. The initiation agreement will have the following minimum content:

a) The identification of the allegedly responsible political party.

(b) The facts that motivate the opening of the procedure, its possible legal status and the sanctions that might be appropriate.

c) The instructor of the procedure, with express indication of the recusal regime of the procedure.

The initiation agreement will be communicated to the instructor and the political party will be notified of the alleged infringer, indicating that it has a period of 15 days to provide any allegations, documents or information it deems appropriate and to request the opening of an evidentiary period and propose the means of proof that they consider appropriate.

The initiation agreement shall be accompanied by the documents and evidence taken into account by the Plenary to agree to the initiation of the procedure.

Three. An evidentiary period will open in the following scenarios:

(a) When in the case of allegations set forth in the preceding paragraph, the party concerned is requested by the party concerned with the proposal of concrete means of proof.

(b) When, in the absence of a request from an interested party, the instructor considers it necessary for the clarification of the facts and the determination of those responsible. In this case, the instructor shall give a period of five days to the persons concerned to propose the means of proof which they deem appropriate.

The probative period will last thirty business days.

The practice of testing shall be conducted in accordance with the provisions of Article 81 of Law 30/1992, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

Four. Where appropriate, the instructor shall make a proposal for a resolution, which shall contain:

1. If you think there is an infringement and responsibility:

a) The facts that you consider to be tested and the assessment of the test in which such consideration is founded.

b) The political party that considers responsible and the assessment of the evidence in which such consideration is founded.

(c) The precepts of infringements in which they consider the facts and the reasons for such consideration to be subsumed.

(d) the penalties which it considers to have been imposed in the terms of Article 17a, and the circumstances which it has considered and, where appropriate, the proposal for the suspension of the execution of the penalty, fractious or its modification, and the reasons for such a proposition.

2. If you think there is no infringement or liability, it will contain the proposal for acquittal.

Five. The motion for a resolution shall be notified to the parties concerned, indicating that they have a period of 15 days in which to make representations for which the dossier will be made available to them so that they can consult and obtain copies of the documents. documents that are in the same document.

Pending the hearing, the instructor shall immediately submit the motion for a resolution to the Court of Auditors to resolve the proceedings, together with the documents, allegations and information in the the case.

Six. The instructor may, in particular, extend the time limits for such claims and that of the probationary period, for once and for the same or shorter time than the time laid down, provided that, by the number and nature of the tests to be carried out, the the complexity of the factual situations and the legal issues analysed or other possible reasons, be precise to achieve the proper determination of the facts and the responsibilities or to guarantee the effective defense of the incourses in the sanctioning procedure.

Seven. The acts of the instructor who refuse the opening of the probative period or the practice of any means of proof proposed by the parties shall be subject to appeal before the Court of Auditors, within three days, Unstowed silence.

Eight. The Court of Auditors ' plenary session will give a reasoned decision on all the questions raised by the party concerned and those arising from the procedure. The resolution that resolves the procedure shall have the content set out in paragraph 4.

The Court of Auditors ' plenary session may only vary the factual relationship expressed in the motion for a resolution, by adding it or by taking into account others, in the event that this is in the interests of the political party in question. sanctioning procedure, specifically motivating in the resolution the factual variation.

If the resolution has not been notified within six months of the initiation of the procedure, the procedure shall be terminated. This period shall be interrupted as long as the proceedings are brought to a standstill for reasons attributable to the parties concerned.

Nine. The penalty decisions taken by the Court of Auditors shall be subject to administrative and administrative proceedings before the Supreme Court. Where, in those resolutions, the imposition of any of the penalties provided for in Article 17a is agreed, the appeal shall automatically suspend the enforcement of the decision taken by the Court of Auditors. '

Sixteen. The additional seventh provision is amended as follows:

" Additional provision seventh. Foundations and entities linked to or dependent on political parties.

One. A foundation is considered to be linked to or dependent on a political party when any of the following circumstances are present:

(a) That is constituted by a majority, direct or indirect, contribution of the political party or another foundation or entity linked to or dependent on that party.

(b) That its founding patrimony, with a permanence character, consists of more than 50 per 100 for goods or rights contributed or transferred by the aforementioned entities.

c) That the political party, directly or through related entities, may appoint or remove the majority of the members of the board.

d) To be designated as a foundation linked by the political party, in accordance with the provisions of the fourth additional provision of the Organic Law 6/2002, of June 27, of Political Parties.

An entity is considered to be linked to or dependent on a political party when it is, or may be, directly or indirectly, the control of that entity. In particular, it shall be presumed that there is control when the political party is in relation to the entity in any of the following situations:

a) Poses most voting rights.

b) Have the power to appoint or remove the majority of the members of the administrative body.

(c) To provide, pursuant to agreements concluded with third parties, the majority of voting rights.

(d) You have appointed the majority of the members of the administrative body with your votes. In particular, this circumstance shall be presumed when the majority of the members of the management body of the dominated company are members of the highest governing body of the political party or of another entity linked to or dependent on that party.

e) That it be designated as an entity linked by the political party, in accordance with the provisions of the fourth additional provision of the Organic Law 6/2002, of June 27, of Political Parties.

For the purposes of this paragraph, the voting rights of the political party shall be added to those held by other foundations or entities linked to or dependent on them or through persons acting in their own right. name but on behalf of the political party or of other foundations or entities linked to or dependent on that party or those of which it has a concert with any other person. It is presumed that a person acts on behalf of the political party when his intervention in the administrative organ derives from an appointment made by the political party or from the ownership of a position for which he has been appointed by the party. political party.

Two. The contributions received by foundations and entities linked to or dependent on political parties shall be subject to the control and control mechanisms and to the sanctioning system provided for in Titles V and VI respectively, without prejudice to their own rules of application. The audit carried out by the Court of Auditors shall also extend to the accounting regularity of such contributions and the expenditure arising from programmes and activities financed from public grants.

Three. The resources to finance the activities of foundations and entities linked to or dependent on political parties shall be those provided for in the applicable legislation in each case.

Four. In the case of donations, they shall be subject to the limits and requirements laid down in Chapter 2 of Title II, but the provisions of Article 5 (1) (b) and (c) shall not apply.

Donations from legal persons shall always require an agreement in due form by the competent body or representative to the effect, expressly stating the fulfilment of the provisions of the present law. When these donations are of a monetary nature of more than EUR 120,000, they will have to be formalised in public documents.

The foundations and related entities regulated in this provision will not be able to accept or receive directly or indirectly donations from public entities, entities or companies.

Five. No consideration shall be given to donations, to the sole effect of this additional provision, to the monetary or economic deliveries carried out by a natural or legal person to finance an activity or a specific project of the foundation or entity, as such an activity or project is carried out as a result of a personal interest or derived from the activities of the corporate or statutory object of both entities.

deliveries made under this paragraph shall, in any event, be made in public documents, communicated to the Court of Auditors within three months of their acceptance and shall be made public, preferably through the web page of the foundation or related entity.

Six. The foundations and entities regulated in this additional provision will be obliged to formulate and approve their accounts in the terms provided for in the current legislation, to carry out an audit of their annual accounts and to send all the documents the Court of Auditors.

Once the audit report referred to in paragraph Two has been issued by this institution, they will be obliged to make public, preferably through their website, the balance sheet and the results account as well as the conclusions of the audit report, so that this information is free of charge and easy access for citizens.

Seven. The foundations and entities governed by this additional provision will be required to report annually to the Ministry of Finance and Public Administrations of all donations and contributions received, to which an order will be approved. (a) ministerial meeting in which the content, scope and structure of the information to be provided shall be indicated. In addition, all donations from legal persons shall be notified to the Court of Auditors within three months of their acceptance. '

seventeen. A new additional provision is added thirteenth:

" Additional Disposition thirteenth. Regime for the recruitment of political parties.

1. The procedures for the recruitment of political parties shall be based on the principles of publicity, competition, transparency, confidentiality, equality and non-discrimination, without prejudice to the respect for the autonomy of the will and the confidentiality when appropriate.

2. The political party shall adopt internal procurement instructions which shall be in accordance with the provisions of the previous paragraph and which shall be informed prior to its approval by the body to which its advice corresponds. legal. These instructions must be published on the political party's website. "

Eighteen. An additional new provision is added fourteenth:

" Additional disposition fourteenth. Ordinary law range.

Title III and the additional first, second, third, fourth, and fifth provisions are of an ordinary law. "

nineteen. A new additional 15th provision is introduced:

" Additional Disposition 15th. Contributions of persons not affiliated to political parties.

The contributions made to the political parties by non-affiliated persons who have the status of elected representatives, of high positions of all public administrations or of the State, Autonomous and Local Public Sector, shall consider all the effects of members ' contributions when the contributions have been expressed. "

Twenty. A new additional sixteenth provision is introduced:

" Additional Disposition sixteenth. Communication of the maximum number of electoral expenditure.

The Court of Auditors, when it is competent in the audit of the electoral process, will communicate in the manner in which the individual maximum number of electoral expenditure corresponding to each of the The Committee on the European Parliament's Committee on the European Parliament and the Committee on the European Parliament and the Committee on the European Parliament. In addition, it shall forward the ratio of the maximum electoral expenditure figures of these formations to the competent Electoral Board for the purposes of the reference, if any, for the calculation of the penalties provided for in the law. "

Twenty-one. New wording is given to the final disposition second:

" Final Disposition Second. Extra regime.

As not regulated by this organic law on subsidies, the provisions of Law 38/2003 of 17 November, General of Grants, will apply.

The sanctioning procedures regulated in this law, in an additional and in default of express rule, will be governed by the general rules of these procedures contained in Law 30/1992, of November 26, of Legal Regime of the General Administration and the Common Administrative Procedure. "

Article 2. Amendment of the Organic Law 6/2002, of June 27, of Political Parties.

Organic Law 6/2002, of June 27, of Political Parties, is amended as follows:

One. Article 1 (1) is amended as follows:

" 1. The citizens of the European Union will be able to create political parties freely in accordance with the provisions of the Constitution and this organic law. "

Two. Article 3 is worded as follows:

" Article 3. Constitution, Statute and legal personality.

1. The agreement of the constitution must be formalized by means of a founding act, which must be stated in a public document and must contain, in any event, the personal identification of the promoters, the name of the party that is proposed to constitute, the members of the provisional management bodies, the domicile and the statutes by which the party concerned shall be governed.

The name of the parties may not include terms or expressions that mislead or confusion about their identity or that are contrary to the laws or fundamental rights of the persons. In addition, it may not coincide, resemble or identify, even phonetically, with that of any other party previously registered in the Register, with that of any party member, as a result of a merger, of a party inscribed when it is is accredited by any valid means of proof in law, or with that of any party declared illegal, dissolved or suspended by judicial decision. Neither with the identification of natural persons, or with the denomination of pre-existing entities or registered trademarks.

2. The statutes of the political parties shall at least have the following content:

a) Your name and acronym.

b) The symbol, with its description and graphic representation.

c) The address, with indication of the location, province, street and postal code.

d) Your website and e-mail address.

e) The scope of action: state, regional, provincial, or local.

f) Your Purposes.

g) The membership requirements and modalities for membership.

(h) The rights and duties of the members and their disciplinary arrangements as provided for in Article 8.

i) the governing and representation bodies, their composition, the time limits for their renewal to be carried out at the latest every four years, their powers or powers, the competent bodies for the convening of meetings of the collegiate bodies, the minimum period of convocation, duration, the form of preparation of the agenda, including the number of members required to propose points to include in it, as well as the rules of deliberation and the majority required for the adoption of agreements, which, as a general rule, will be the simple majority of present, be these full members or commit members.

(j) The procedure for the election of the governing bodies, either directly or by representation, which shall in any event guarantee the participation of all members by means of free and secret suffrage, and the procedures democratic control of elected leaders.

k) The position or body to which the legal representation of the political party corresponds, as well as the determination of the economic-financial officer of the political party and the procedure for his appointment.

(l) The administration and accounting system, which shall include, in any case, the Accounting Books.

m) The documentation regime, which will include in any case the Affiliate file and the Book of Acts.

n) Indication of whether or not the political party has foundational assets, the provenance of economic resources, and the accountability procedure.

(o) The procedure and the competent body for the approval of the annual accounts in which the obligation to submit the annual accounts to the Court of Auditors is included within the legally established time limit.

p) The causes of dissolution of the political party and, in this case, what the fate of his estate would be.

q) The complaints procedure of the affiliates in the face of the agreements and decisions of the party organs.

r) The office or organ in charge of the defense and guarantee of the rights of the affiliate.

s) The regime of violations and sanctions of the members and the procedure for their imposition, which must be instructed in a contradictory manner and in which the right of the affiliate to be informed of the facts that must be guaranteed they give rise to their opening, to be heard prior to the imposition of sanctions and to the eventual sanctioning of the agreement. Notwithstanding the foregoing, it shall be established in any case, the automatic precautionary suspension of the affiliation of the affiliated members in a criminal proceedings in respect of which a self-opening of the oral trial has been issued for a crime related to the corruption as well as the sanction of expulsion from the party of those who have been convicted of any such crimes.

t) Any other mention required by this or other law.

3. The parties shall communicate to the Registry any changes to their statutes and the composition of their governing bodies and representation within the maximum period of three months from such modification and, in any case, during the first quarter of each year. They must also publish them on their website.

4. The political parties acquire legal personality by the registration in the Register of Political Parties which, for these purposes, will exist in the Ministry of the Interior, upon presentation in that of the founding act subscribed by its promoters, accompanied by those documents attesting to the fulfilment of the requirements laid down in this Organic Law. "

Three. Amendment to Article 4 (4):

" 4. Registration in the Register shall produce effects indefinitely as long as its suspension or dissolution is not written on it, by notification of the decision agreed by the party itself in accordance with the statutory provisions, to be declared judicially illegal and dissolved or suspended or to be declared judicially extinguished in accordance with the provisions of Article 12a. This shall be without prejudice to the provisions of Article 10.6 and, as regards the scope and effects of the suspension, in Article 11 (8).

Four. Article 6 is amended as follows:

" The political parties will adjust in their organization, functioning and activity to the democratic principles and the provisions of the Constitution and the laws. Political parties have organizational freedom to establish their structure, organization and operation, with the only limits established in the legal order. "

Five. Article 7 (1) is amended as follows:

" 1. The internal structure and the functioning of the political parties must be democratic, establishing, in any case, formulas for the direct participation of the members in the terms of their statutes, especially in the processes of choice of upper party governing body. "

Six. Article 8 is amended as follows:

" Article 8. Rights and duties of affiliates.

1. Members of the political parties must be natural persons, old people, and must not have limited or restricted their ability to act.

2. The statutes of the political parties may establish different forms of affiliation depending on the level of linkage to the political party. Members of the same modality will have equal rights and duties.

3. The political parties will record the affiliation of their members in the corresponding file that will be governed by the provisions of the Organic Law 15/1999, of December 13, of Protection of Personal Data.

4. The statutes shall contain a detailed list of the rights of the members, including, in any case, the rights of the members of the political party, the following:

(a) To participate in the activities of the party and in the governing and representation bodies, to exercise the right to vote, as well as to attend the General Assembly, in accordance with the statutes.

b) To be electors and eligible for the charges of the same.

c) To be informed about the composition of the management and administrative bodies or on the decisions taken by the management bodies, on the activities carried out and on the economic situation.

d) To challenge the agreements of the party organs that they deem contrary to the Law or the statutes.

e) To go to the organ in charge of the defense of the rights of the affiliate.

Other affiliates will enjoy the rights to determine the statutes.

5. Members of a political party shall comply with the obligations arising out of the statutory provisions and, in any case, the following:

a) Sharing the party's goals and collaborating to achieve them.

b) Respect the provisions of the statutes and the laws.

c) To comply with the agreements validly adopted by the governing bodies of the party.

d) Abate the fees and other contributions that, according to the statutes, may correspond to each according to the form of affiliation that corresponds to them. "

Seven. Article 9 (3) is amended as follows:

" 3. The circumstances of the preceding paragraph shall be understood to be in a political party where the repetition or accumulation of any of the following occurs:

(a) Giving express or tacit political support to terrorism, legitimizing terrorist actions for the achievement of political ends on the margins of peaceful and democratic channels, or by exculting and minimizing its meaning and violation of fundamental rights that it entails.

b) To accompany the action of violence with programs and actions that foster a culture of confrontation and civil confrontation linked to the activity of the terrorists, or that they seek to intimidate, to desist, to neutralize or to socially isolate those who oppose it, making them live daily in an atmosphere of coercion, fear, exclusion or basic deprivation of freedoms and, in particular, the freedom to express opinions and to participate freely and democratically in public affairs.

(c) regularly include in their management bodies or on their electoral lists persons convicted of terrorist offences who have not publicly rejected terrorist purposes and means, or maintain a large number of their (a) double affiliation to organisations or entities linked to a terrorist or violent group, unless they have taken disciplinary action against them for expulsion.

d) Use as instruments of the party's activity, in conjunction with or in place of their own, symbols, messages or elements that represent or identify with terrorism or violence and with the behaviors associated with it.

e) Ceder, in favor of the terrorists or those who collaborate with them, the rights and prerogatives that the organization, and in particular the electoral legislation, grant to the political parties.

f) To regularly collaborate with entities or groups that act systematically according to a terrorist or violent organization, or who support or support terrorism or terrorists.

g) Support from the institutions in which it is governed, with administrative, economic or other measures, to the entities mentioned in the preceding paragraph.

h) Promote, cover or participate in activities that aim to reward, honor or distinguish terrorist or violent actions or those who commit or collaborate with them.

i) Give coverage to actions of disorder, intimidation, or social coercion linked to terrorism or violence. "

Eight. A new Article 9a is added:

" Article 9a. Prevention and monitoring.

Political parties shall adopt in their internal rules a system of prevention of conduct contrary to the legal and supervisory arrangements, for the purposes provided for in Article 31a of the Criminal Code. "

Nine. Article 10 (1) is amended as follows:

" Article 10. Dissolution or judicial suspension.

1. In addition to the decision of its members, agreed on by the causes and procedures laid down in its statutes, the dissolution of a political party or, where appropriate, its suspension shall proceed, by decision of the competent judicial authority and in the terms provided for in paragraphs 2 and 3.

The dissolution shall take effect from its entry in the Register of Political Parties, upon notification of the party itself or of the judicial body that decrees the dissolution. "

Ten. A new Article 12a is inserted:

" Article 12a. Judicial declaration of extinction of a political party.

1. The competent body, on the initiative of the Registry of Political Parties, of its own motion or at the request of the interested parties, shall request the judicial-administrative jurisdiction, the judicial declaration of extinction of a political party in the any of the following situations:

(a) Not having adapted your statutes to the laws that are applicable to the deadlines that you provide in each case.

(b) Not to have convened the competent body for the renewal of the governing bodies and the double of the time limit provided for in Article 3.2 (i).

(c) Not having presented their annual accounts for 3 consecutive or four alternate years, without prejudice to the responsibilities that may arise from the lack of presentation of the accounts.

2. The Register of Parties shall, on a preliminary basis, give the political party which it incurs in any of the situations described so that, within six months, it may justify either that it has made the adaptation of its statutes to the law, or that has renewed its governing and representation bodies, or has presented the annual accounts of all the exercises it has pending, or in its case, all of the above. After this period of time without the political party having performed the actions described, the Party Registry shall initiate the procedure provided for in the preceding paragraph.

3. For the judicial declaration of extinction of a political party, the provisions of Article 127 quinquies of Law 29/1998 of July 13, regulating the Administrative-Administrative Jurisdiction shall be followed.

4. The judicial declaration of extinction shall have effect from its entry in the Register of Political Parties, after notification by the judicial body. "

Once. Paragraph 1 is amended and a new paragraph 3 is added to Article 13, which shall be worded as follows:

" 1. The financing of the political parties will be carried out in accordance with the provisions of the Organic Law 8/2007 of 4 July on the financing of political parties. "

" 3. All parties registered in the Register of Political Parties shall send the duly formalised consolidated annual accounts to the Court of Auditors within the time limit laid down in Organic Law 8/2007 of 4 July 2007 on the financing of political parties. "

Twelve. A new fourth additional provision is added:

" Additional provision fourth. Foundations and entities linked to or dependent on political parties.

1. Foundations and entities which are linked to or dependent on political parties in accordance with the criteria laid down in Organic Law 8/2007 of 4 July on the financing of political parties must register in the Register of Political Parties at the joint initiative of the representatives of the parties and their own representatives. In the act of registration, the name of the foundation and entity shall be communicated and the register in which, by reason of the matter, they are already registered.

Foundations and entities linked to or dependent on political parties will be enrolled in the specific section of the Register that is believed to be for these purposes.

2. Foundations and entities linked to or dependent on political parties which are not registered in the Register of Political Parties shall not be eligible for public calls for grants to foundations and entities. linked to or dependent on political parties.

3. Registration in the Register of Parties shall be carried out regardless of their registration in the Register of foundations or corresponding entities by reason of the matter or by its territorial scope. "

Thirteen. The single derogation provision is worded as follows:

"As many rules are repealed, the present Organic Law and, in particular, Law 54/1978 of 4 December, of Political Parties and the articles in force of Law 21/1976, of 14 June, shall be repealed."

Article 3. Amendment of the Organic Law 2/1982 of 12 May of the Court of Auditors.

One. A paragraph is added in Section One of the first article with the following content:

" It is also up to the Court of Auditors to monitor the economic and financial activity of the political parties registered in the Register of Political Parties of the Ministry of the Interior, as well as that of the and other entities linked to or dependent on them. '

Two. New wording is given to the third article:

" Third item.

One. The Court of Auditors has jurisdiction for all matters relating to the government and internal rules of the Court of Auditors and staff for its service and may lay down regulations on its own operation and organisation, as well as on the status of its staff and services within the scope of this law and of the management of its operation.

Two. You may also issue regulations on the development, implementation and enforcement of your Operating Act to establish secondary and ancillary regulations in all matters relating to the Staff Regulations to your service.

Three. The Regulations shall be adopted by the Plenary and shall be published in the "Official Gazette of the State", authorised by its President. "

Three. A new paragraph Three is included in the fourth article with the following wording:

" Three. The Court of Auditors is responsible for the audit of the economic and financial activity of political parties registered in the Register of Political Parties of the Ministry of the Interior, as well as that of foundations and other related entities. dependent on them.

It is considered that a foundation or an entity is linked or dependent on a political party when the circumstances provided for in Organic Law 8/2007 of 4 July on the financing of the parties are met. politicians. "

Four. New wording is given to the seventh article:

" One. The Court of Auditors may require the cooperation of all natural or legal persons, public or private, who are required to supply you with any data, statements, documents, antecedents or reports requested in connection with the financial year. its audit or judicial functions.

The State and other public sector entities subject to the control of the Court of Auditors shall provide them with the financial and economic information requested by them on the occasion of the processing of the control and jurisdictional. The Court of Auditors may conclude cooperation agreements with the General Administration of the State and other bodies, bodies and entities for access to the information available to them in accordance with the special rules governing the information to be provided for the purpose of speeding up and facilitating the exercise of its audit and judicial function.

Two. The request shall be made through the Ministry, Autonomous Community or Local Corporation concerned.

Three. Failure to comply with the Court's requirements may result in the enforcement of the periodic penalty payments established in its Law on the Functioning of the European Union. If the requirements relate to the claim of supporting evidence of investments or public expenditure and are not met within the requested period, the appropriate recovery file shall be initiated on its own initiative.

The Court of Auditors will bring to the attention of the Cortes General the lack of collaboration of the obligated to lend it.

Four. The Court may also commission experts who have appropriate qualifications in order to inspect, review and verify the documentation, books, cash, securities, assets and stocks of the public sector entities in the Member States. cases referred to in Article 4 (2) and, in general, in order to verify the reality of the operations reflected in their accounts and to issue the relevant reports.

Five. Credit institutions shall be obliged to cooperate with the Court of Auditors by providing the documentation and information required to them. In particular, they shall be required to identify the various accounts which relate to funds of political parties, and foundations and entities linked to or dependent on them, as well as persons authorised to carry out operations. The provisions of this Article shall apply.

In the case of accounts in which shares are only entered as an affiliation, data on balances and movements on the dates or periods for which it is requested shall be provided at the request of the Court of Auditors. In no case shall it be provided, in relation to these accounts, data to enable the identification of natural persons affiliated to political parties.

For the case of accounts opened in credit institutions exclusively for the receipt of donations and the accounts in which they receive other contributions, in addition to the information referred to in the preceding paragraph, provide information on the identity of those who make the contributions if, in the latter case, the cumulative amount of contributions in a calendar year exceeds EUR 3 000.

This information should also be the subject of input in relation to entities and foundations linked to or dependent on political parties. "

Five. Paragraph One of the ninth article is amended.

" One. The audit function of the Court of Auditors shall relate to the submission of the public sector's economic and financial activity to the principles of legality, efficiency, economy, transparency, as well as to environmental sustainability and equality. "

Six. New wording is given to Article 21:

" Article twenty-one.

One. The full Court will be composed of twelve Account Directors, one of whom will be the President, and the Prosecutor.

Two. The quorum for the valid constitution of the plenary session will be two-thirds of its components and its agreements will be adopted by a majority of assistants.

Three. It is for the plenary:

a) Exercise the audit function.

b) Planting conflicts that affect the jurisdiction or powers of the Court.

c) Learn about the resources of the court against the administrative decisions handed down by the Court's organs.

d) Approve and amend the Court of Auditors ' Regulations.

(e) Other functions to be determined in the Act on the Functioning of the Court of Auditors. "

Additional disposition first. Adequacy of the amount of grants.

The overall amount of the consignment that is included in the General Budget of the State to meet the subsidies provided for in Article 3 of the Organic Law 8/2007 of 4 July 2007 on the financing of the parties policy, will be adjusted annually, according to the variation of the total consolidated non-interest expense, according to the General Budget of the State.

Additional provision second. Protection of personal data.

However, the treatments expressly provided for in this Organic Law, the data contained in the annual relation of donations made by natural persons to political parties have the data condition especially protected and are subject to the regime that for that category of data establishes the Organic Law 15/1999, of December 13, of Protection of Data of a Personal character.

Additional provision third. Restitution or compensation to political parties of seized goods and rights.

The rights and actions recognized in Law 43/1998, of December 15, of restitution or Compensation to the Political Parties of Goods and Rights Incautious in application of the regulations on political responsibilities of the period 1936-1939, may be exercised within two years from the date of entry into force of this law, and once the regulatory rule provided for in the first provision of Law 50/2007 of 26 December, at the time of the adoption of this law, has been adopted the one that will begin to answer the deadline to resolve.

In that period, the review of the previous administrative acts may be requested, rejecting the recognition of the right to restitution or compensation, where the request relates to the rights defined in Article 1a of the Treaty. Law 43/1998 of 15 December 1998 or is based on the fact that the decision to review did not take into account any evidence or criteria for its assessment under Article 6 of this rule.

The annual accounts shall refer to claims for refund or compensation submitted and not yet resolved.

First transient disposition. Adaptation of the statutes.

One. The political parties registered in the Register shall adapt their statutes to the minimum content provided for in Article 3.2 of the Organic Law 6/2002 of 27 June of Political Parties at the first meeting to be held after the entry into force. of this law, its organs which have the competence to carry out such a modification. Once the statutory adjustment has been made, they will have to inform the Register of political parties, which will provide the relevant certificate and the new statutes. After three years after the entry into force of this law without the adaptation and communication to the Registry, the procedure provided for in Article 12a of the Organic Law 6/2002, of 27 June, from political parties.

Two. Likewise, and within that same period, if the statutes already conform to the content provided for in Article 3.2 of the Organic Law 6/2002, of 27 June, of Political Parties, the parties shall inform the Registry that their modification is not necessary. adjust to the same.

Three. The annual accounts for financial years which are due between the date of entry into force of this law and the date on which the statutory amendment referred to in paragraph 1 occurs, shall be approved by the highest management or administrative body. Party government between congresses.

Four. Foundations and entities linked to or dependent on political parties shall comply with the obligation laid down in paragraph 1 of the fourth additional provision of the Organic Law 6/2002 of 27 June of Political Parties in the maximum period of 6 months from the entry into force of this law.

Second transient disposition. Adaptation of the Accounting Plan.

The political parties, federations, coalitions and groups of voters included in the scope of the Organic Law 8/2007 of 4 July on the financing of political parties will not be linked to the The provisions of the Accounting Plan Adapted to the Political Formations approved by the Plenary Session of the Court of Auditors of the Court of Auditors of 26 September 2013, as long as it is not necessary, by means of a new agreement of the Plenary Session, to adapt it to this Law of agreement with the provisions of the eighth final provision.

Transitional provision third. Local level account consolidation.

The political parties that have recognized in their statutes autonomy of economic management to their local assemblies will have a period of one year from the entry into force of article 14 of the Organic Law 8/2007, of July 4, on the financing of political parties, as drafted by the article Primer.Diez, to make the consolidation of local level accounts effective.

Repeal provision. Regulatory repeal.

The additional eighth provision of the Organic Law 8/2007 of 4 July on the financing of political parties is hereby repealed.

Final disposition first. Amendment of Organic Law 1/1985 of 1 July of the Judiciary.

A new paragraph 6 is introduced in Article 90 of the LOPJ.

" Article 90.

1. In each province, with jurisdiction throughout and based in its capital, there will be one or more Courts of the Administrative-Administrative.

2. When the volume of cases so requires, one or more Courts of the Administrative-Administrative may be established in the populations that are determined by law. They shall take the name of the municipality of their headquarters and extend their jurisdiction to the party concerned.

3. They shall also be exceptionally set up to be set up as Administrative-Administrative Courts extending their jurisdiction to more than one province within the same Autonomous Community.

4. In the villa of Madrid, with jurisdiction throughout Spain, there will be Central Courts of the Administrative-Administrative who will know, in the first or only instance, of the judicial-administrative resources against dispositions and acts emanating from public authorities, bodies, organs and entities with competence throughout the national territory, in the terms that the Law establishes.

5. It is also up to the Central Courts of the Administrative-Administrative Board to authorize, by order, the transfer of the data that permits the identification referred to in Article 8.2 of Law 34/2002, of July 11, of Services of the Company of the Information and Electronic Commerce, as well as the material execution of the resolutions adopted by the Second Section of the Commission of Intellectual Property to interrupt the provision of services of the information society or for the removal of contents that violate intellectual property, in application of the aforementioned Law 34/2002 and the recast of the Law on Intellectual Property, approved by Royal Legislative Decree 1/1996, of April 12.

6. They shall also know the Central Courts of the Administrative Contentious of the procedure provided for in Article 12a of the Organic Law 6/2002, of June 27, of Political Parties. "

Final disposition second. Amendment of Law 29/1998 of July 13, regulating the Administrative-Administrative Jurisdiction.

One. A new paragraph 3 is introduced in Article 9 of Law 29/1998 of 13 July, Regulatory Jurisdiction-Administrative Jurisdiction:

" Article 9.

1. The Central Courts of the Administrative Court shall know of the resources to be taken against administrative acts which are intended to:

(a) In the first or only instance in matters of personnel, in the case of acts dictated by Ministers and Secretaries of State, unless they confirm by way of appeal, audit or guardianship, acts dictated by organs lower, or refer to the birth or extinction of the service relationship of career officials, or to the matters referred to in Article 11.1.a) on military personnel.

(b) In the sole or first instance against the acts of the central organs of the General Administration of the State in the cases provided for in Article 8 (2) (b).

(c) In the first or only instance of the judicial-administrative appeals against the general provisions and against the acts emanating from the public bodies with their own legal personality and entities belonging to the State public sector with competence throughout the national territory, without prejudice to the provisions of Article 10 (1) (i).

(d) In the first or only instance, of the remedies against the resolutions issued by the Ministers and Secretaries of State in matters of patrimonial liability where the claim does not exceed EUR 30,050.

(e) First of all, of the resolutions that agree to the inadmissibility of the requests for political asylum.

(f) In a single or first instance, of the resolutions that, on the way of supervision, are dictated by the Spanish Committee of Sports Discipline in the field of sports discipline.

2. The Central Courts of the Administrative-Administrative Court shall be responsible for the authorization referred to in Article 8.2 of Law 34/2002 and for authorizing the execution of the acts adopted by the Second Section of the Property Commission. Intellectual to interrupt the provision of services of the information society or to remove contents that violate the intellectual property, in application of Law 34/2002, of July 11, of Services of the Society of the Information and Electronic Commerce.

3. They shall also know the Central Courts of the Administrative Contentious of the procedure provided for in Article 12a of the Organic Law 6/2002, of June 27, of Political Parties. "

Two. A new Chapter V is introduced in Title V.

" CHAPTER V

Procedure for the judicial declaration of extinction of political parties

Article 127 quinquies.

1. The procedure for the judicial declaration of extinction of a political party shall be governed by the provisions of Article 78, with the following specialties:

(a) In the application, it must be specified in which or which of the reasons set out in Article 12 bis.1 of the Organic Law 6/2002, of 27 June, of Political Parties, the request for a judicial declaration of extinction.

(b) The period of two months for the filing of the claim shall be counted from the day following the expiration of the period laid down in Article 12 bis.2 of the same law.

c) When the judgment declares the party's extinction, it shall be notified to the register for the cancellation of the registration.

2. The Fiscal Ministry will be part of the process. "

Final disposition third. Amendment of the Organic Law 3/1984, of March 26, regulating the popular legislative initiative.

Article 13 is amended as follows:

" Article 13. Parliamentary proceedings.

1. Having received the notification stating that the number of signatures required has been met, the Bureau shall order the publication of the Proposition, which shall be placed on the agenda of the plenary session within the maximum period of six months for consideration.

2. The parliamentary procedure shall be carried out in accordance with the provisions of the Regulations of the Chambers. In any event, the person appointed by the Promoter Commission shall be called to appear in the Commission of the Congress of the Members responsible for the matter, prior to the debate on the taking into consideration by the plenary session, to the reasons for the presentation of the popular legislative initiative. "

Final disposition fourth. Amendment of the Organic Law 5/1985, of June 19, of the General Electoral Regime.

One. Article 50 and nine are amended.

" Article fifty-nine.

By Ministerial Order, special rates will be set for postal items of electoral propaganda to which the concurrent parties will have the right to receive a maximum of one shipment per voter on each call election. "

Two. Article 100 (2) of the Treaty is

.

" 2. Within two hundred days after the elections, the Court of Auditors has decided, in the exercise of its audit function, on the regularity of the electoral accounts, and in the event that they have been appreciated. irregularities in such accounting or violations of the restrictions established in the field of income and electoral expenses, may initiate the procedure of sanctioning regulated in the Organic Law 8/2007, on the financing of political parties and propose the non-award or reduction of the state grant to the party, federation, coalition or the grouping concerned. If you also notice signs of criminal acts, you will communicate it to the Prosecutor's Office. "

Three. Paragraph 3 is added to Article 150 and three.

" 3. Electoral violations consistent with the political parties ' overcoming of the limits of electoral expenses will be applicable to the provisions of the Organic Law 8/2007 of 4 July on the financing of political parties. "

Four. Article 100 (3) (a) is amended as amended as set out in Article 7

3).

" (a) EUR 0.18 shall be paid by voter in each of the constituencies in which he has submitted a list to the Congress of Deputies and the Senate, provided that the reference application has obtained the number of Members (s) to be a Parliamentary Group in one Chamber or another. "

Five. Article 100 (3) (a) is amended as amended as in Article 90

3).

" (a) EUR 0,18 per voter shall be paid in each of the constituencies in which it has been represented in the Local Corporations concerned, provided that the reference application has submitted lists in 50 per 100 of the municipalities of more than 10,000 inhabitants of the province concerned and has obtained, at least, 50 per 100 of the municipalities. "

Six. Article 200 (3) is amended as

.

" 3. In addition to the grants referred to in the preceding paragraphs, the State shall grant to the parties, federations, coalitions or groupings the electoral expenses incurred by direct and personal dispatch to the electors, in at least one of the Autonomous community, of envelopes and ballot papers or of propaganda and electoral publicity in accordance with the following rules:

(a) EUR 0.13 per voter shall be paid, provided that the application has obtained at least one Member and at least 15 per 100 of the valid votes cast.

(b) EUR 0.09 per voter shall be paid, provided that the application has obtained at least one Member and at least 6 per 100 of the valid votes cast.

(c) EUR 0,025 per voter shall be paid, provided that the candidature has obtained at least one Member and at least 3 per 100 of the valid votes cast.

(d) EUR 0,016 per voter shall be paid, provided that the candidature has obtained at least one Member and at least 1 per 100 of the valid votes cast.

The amount subsidised shall not be included within the limit set out in paragraph 2 of this Article, provided that the actual performance of the activity referred to in this paragraph has been justified. "

Final disposition fifth. Amendment of Law 38/2003 of 17 November, General of Grants.

Article 13 (2) is amended as follows:

" 2. Persons or entities in which one of the following circumstances is present, unless by the nature of the grant is excepted, may not obtain the status of a beneficiary or a contributing entity of the grants covered by this law. for its regulatory regulations:

(a) Haber has been sentenced by a firm sentence to the penalty of loss of the possibility of obtaining grants or public aid or for offences of prevarication, bribery, misappropriation of public funds, influence peddling, fraud and illegal charges or urban crimes.

(b) The declaration of a voluntary tender has been applied for, it has been declared insolvent in any proceedings, it has been declared as a contest, unless it has acquired the effectiveness of an agreement, judicial intervention or having been disabled in accordance with Law 22/2003, of July 9, Insolvency, without the end of the period of disablement fixed in the judgment of qualification of the contest.

c) To have given place, for cause of which they have been found guilty, to the firm resolution of any contract concluded with the Administration.

d) The physical person, the administrators of the commercial companies or those who have the legal representation of other legal persons, in any of the cases of Law 3/2015, of March 30, regulator of the exercise of the high office of the General Administration of the State, of Law 53/1984, of December 26, of incompatibilities of the Personnel to the Service of the Public Administrations, or to be dealt with any of the elective offices regulated in the Organic Law 5/1985, of June 19, of the General Electoral Regime, in the established in the same or in the regional regulations governing these matters.

e) Not to be current in compliance with the tax or social security obligations imposed by the provisions in force, in the form that is determined to be regulated.

f) Having the tax residence in a country or territory regulated as a tax haven.

g) Not to be subject to the payment of grant repayment obligations in terms that are determined to be determined.

h) Have been sanctioned by firm resolution with the loss of the possibility of obtaining grants under this or other laws that establish it.

(i) The groups provided for in the second paragraph of Article 11.3 may not be granted access to the status of beneficiaries, where any of the earlier prohibitions in any of its members are present.

(j) Bans of obtaining grants shall also affect those undertakings which, by reason of the persons who govern them or other circumstances, may be presumed to be continuation or to be derived, by transformation, merger or succession, of other companies in which those companies had attended. "

Final disposition sixth. Ordinary law range.

It has the ordinary law character of the second final disposition and the fifth final disposition (Amendment of Law 38/2003, of 17 November, General of Grants) of this law.

Final disposition seventh. Aphorments.

For the various legitimate subjects the necessary initiatives will be promoted to limit the attribution to the Supreme Court and the Superior Courts of Justice of the jurisdiction for the prosecution of authorities and charges public.

Final disposition octave. Accounting Plan Adapted to Policy Formations.

The Court of Auditors shall adapt to the provisions of this Law, within one year of its entry into force, the Accounting Plan Adapted to the Political Formations approved by the Plenary Agreement of 26 September 2013. This adaptation will address the peculiarities of unions, federations and confederations and permanent coalitions of parties.

Final disposition ninth. Forales.

1. Under its foral regime, the application to the Community of Navarra of the provisions of this law will be carried out, as established in article 64 of the Organic Law of Reintegration and Improvement of the Foral Regime of Navarre, according to to the provisions of the Economic Convention between the State and the Community of Navarre.

2. Under its foral regime, the application to the Autonomous Community of the Basque Country of the provisions of this law shall be without prejudice to the provisions of the Law of the Economic Concert.

Final disposition tenth. Entry into force.

This law shall enter into force on the day following that of its publication in the "Official Gazette of the State", except as regards Article 14 of the Organic Law 8/2007 of 4 July on the financing of political parties, in its wording given by the article Primer.Diez, which will do so on 1 January 2016.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this organic law.

Seville, 30 March 2015.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY