Supreme Electoral Tribunal withholds ¢3.2 million from the Progressive Liberal Party

The Supreme Electoral Tribunal recognized ¢18,330,115.02 for the Progressive Liberal Party (PLP) for political organization expenses for the April-June quarter of 2026, but ordered the withholding of ¢3,236,299.75 of that state contribution due to an unpaid electoral fine and a debt with the Costa Rican Social Security Fund (CCSS). The decision is contained in resolution No. 9195-E10-2026, case file No. 289-2026, issued at 09:30 hours on October 8, 2026, and published in La Gaceta No. 210 on Thursday, November 5, 2026, pages 53-55, with official reference IN202601137349.

The quarterly settlement figures

The PLP, legal entity No. 3-110742465, submitted the expense settlement for the April-June quarter of 2026 on time for ¢18,394,220.12, corresponding entirely to political organization expenditures. After review by the Department of Political Party Financing (DFPP), the Tribunal validated and verified ¢18,330,115.02 and objected to ¢64,105.10.

Since all settled expenses correspond to organization, no amount was recognized for training, and that reserve remains unchanged. The PLP presented no objections to technical report No. DFPP-LT-PLP-07-2026 nor did it speak during the hearings granted by the Instructing Magistrate on September 9 and 28, 2026.

Electoral fine and social security delinquency

Regarding the recognized amount, the Tribunal applied two operations:

• Separate and deposit ¢916,505.75 into the Single Treasury Account in the name of the TSE, equivalent to 5% of the recognized amount, to amortize the fine imposed by the General Directorate of Electoral Registry and Political Party Financing (DGRE) in resolution No. RESL-0118-DGRE-2026, at 14:31 hours on June 5, 2026.
• Withhold ¢2,319,794.00 to guarantee the liability the party maintains with the CCSS for unpaid employer-employee contributions.
• Issue ¢15,093,815.27 to the party as the approved net amount.

The original fine amounts to ¢1,848,800.00 and remains fully owed; with the 5% discount, a pending balance of ¢932,294.25 remains. The Tribunal warned that this 5% withholding will continue to be applied to future state contribution amounts recognized for the PLP until the fine is paid in full.

In the case of the CCSS, the withholding will be maintained until the party proves it is up to date with payments, has reached a settlement, or until the amount is released or requested by a competent judge in court, pursuant to article 70.d of the Regulations on the Financing of Political Parties and resolution No. 4114-E8-2009.

Future Reserve and Resources

The Court ruled out withholding for non-compliance with Article 135 of the Electoral Code, after confirming that the PLP satisfactorily published the audited state of its finances and the list of contributors for the 2024-2025 period.

With the deduction of ¢18,330,115.02, the party’s reserve for permanent expenses drops from ¢241,219,849.38 to ¢222,889,734.36, distributed as follows:

• ¢115,332,382.42 for political organization expenses.
• ¢107,557,351.94 for training expenses.

The PLP used IBAN account CR39015120820012253587, associated with current account No. 200-01-208-225358-3 of the Banco Nacional de Costa Rica, for its settlement. The resolution orders notification to the National Treasury, the Ministry of Finance, the DGRE, and the DFPP, and warns that a motion for reconsideration may be filed against the ruling within eight business days. The ruling is signed by Eugenia María Zamora Chavarría, Max Alberto Esquivel Faerron —drafter— and Zetty María Bou Valverde.

Impact

The case shows how public financing for parties also operates as a collection mechanism: the State does not transfer the totality of the recognized contribution, but instead deducts electoral fines and withholds sums to cover employer debts before delivering the money to the party. For the PLP, the immediate effect is a reduction of ¢3.2 million in the quarterly disbursement and a future decrease in its reserve for permanent expenses.

Source: La Gaceta, No. 210, November 5, 2026, Supreme Electoral Tribunal, p. 55 (official reference: IN202601137349).