Abstract
This doctrinal research job talks about the financing of political parties. In response, an analysis of the financing of political parties in Comparative Law is made, in countries of relevant political situation such as Venezuela or United States of America. After that, it discusses, how has been the historical evolution of the financing of political parties in Spain, and, moreover, the actual situation with the creation of the Organic Act 8/2007, about Financing of Political Parties, with particular reference to the political situation which crosses Spain, with the rise of new political formations, the breakdown of the bipartisanship, and, nonconformity that arises between the Spanish society in relation to the Political parties. In the second part of the work, the new crime of illegal financing of political parties introduced by the Organic Act 1/2015, by which the Penal Code is replaced, is analysed. This is regulated in articles 304 bis and 304 ter, next to the incorporation of the new title XIII. Moreover, it is examined the delimitation of illegal financing of political parties with other criminal crimes.