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1. The revenues and expenses of political parties shall be discriminated in annual reports and accounts, which shall indicate, with respect to the former, their source, and with respect to the latter, their application.
2. Autonomous State institutions, associations governed by public law, public institutes and companies, local authorities and legal persons in the public administrative interest are prohibited from financing or subsidizing political parties.
3. Political parties may not receive, by any title, contributions of financial value from non-national legal and natural persons, nor from national companies.
4. The accounts of parties shall be published in the Government Gazette, accompanied by the opinion of a statutory body which is competent to review said accounts, and, additionally, by the opinion of three chartered accountants, two of whom will be chosen annually by public draw held in the Chamber of Chartered Accountants, whereas the other shall be chosen by the party.