Article 304 ter [source]

Spanish Criminal Code
English translation

1. Anyone who participates in structures or organizations, whatever their nature, whose purpose is the financing of political parties, federations, coalitions, or groups of voters, outside the provisions of the law, shall be punished with imprisonment for one to five years.

2. The penalty shall be imposed in its upper half for persons who lead such structures or organizations.

3. If the acts referred to in the preceding paragraphs are of particular gravity, the penalty shall be imposed in its upper half, and may be increased to the next higher degree.