14-A

1 - Parliamentary groups, where they exist, may have, if they see fit, their own tax identification number, and will also be subject to the fiscal rights and obligations established under law for political parties.

2 - The following have their own tax identification number:
a) Coalitions of parties contesting any election;
b) Groups of voting citizens contesting any election.

3 - The tax identification number referred to in the previous paragraph is assigned as soon as candidacy is accepted at the beginning of each campaign and expires upon the presentation of their accounts to the Constitutional Court.