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Article 72
 

1. The political parties should report the incomes and expenditures of the financing for ordinary activities.


2. The following are understood as items of ordinary expenditure:


a) The programmed expenditures that include the resources used by the political party with the aim to ensure the citizen participation in the democratic life, the dissemination of the political culture and the political leadership of women;


b) [The expenditure of campaign party structure made during the electoral processes;] This portion has been declared unconstitutional by ruling 22/2014 of the Supreme Court.


c) The expenditure of the internal processes of candidate selection, which cannot be higher than two percent of the ordinary expenditure established for the year in which the internal process takes place;


d) The wages and salaries of the personnel, the lease of movable assets and real estate, stationary, electric energy, fuel, travel allowances and other similar;


e) The propaganda of an institutional nature that they carry out only to disseminate the emblem of the political party, as well as the different democratic consolidation campaigns, without establishing any type of phrase or inscription that suggests any political position in them, and


f) [The expenditure related the electoral structures that include all expenditure necessary for the maintenance and functioning of the personnel that participates in the name of or to benefit the political party in the sector, district, municipal, state or national area of the political parties in the campaigns.] This portion has been declared unconstitutional by ruling 22/2014 of the Supreme Court.


3 . [The electoral structural expenditure will include those incurred in the payment of travel allowances and food of:


a) The members of the internal bodies of the political parties in their ordinary and extraordinary statutory activities;


b) The members of the committees or equivalent in the states, provided for in paragraph 2 of article 43 of this Law, in activities before the internal bodies of the national political parties;


c) The members of the internal bodies of the national political parties before the committees or equivalent in the states provided for in paragraph 2 of article 43 of this Law;


d) The representatives of the political parties before the Institute or before the Local Public Bodies;


e) The representatives of the political parties in the polling stations receiving the votes;


f) Those deriving from the agreement issued by the General Council, at the proposal by the Auditing Commission, before the delivery of the reports of ordinary expenditure of each of the exercises, and


g) The institutional propaganda that spread the government achievements of each of the political parties or coalitions.] Paragraph 3 has been declared unconstitutional by ruling 22/2014 of the Supreme Court.