[{"_1":2,"_3":-5,"_4":-5},"loaderData",{"_5":6,"_7":8},"actionData","errors","root",{"_52":53,"_54":55,"_56":57},"routes/dispositivo.$tipoPublicacion.$op.($view)",{"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20},"dispositivo",{"_21":22,"_23":-5,"_24":-5,"_25":-5,"_26":-5,"_27":-5,"_28":-5,"_29":-5,"_30":-5,"_31":-5,"_32":-5,"_33":-5,"_11":12,"_13":14,"_34":35,"_36":37,"_38":-5,"_39":40,"_41":-5,"_42":43,"_44":45,"_46":12,"_47":37,"_48":49,"_50":51},"tipoPublicacion","NL","op","2540186-1","view","pdf","basePath","https://busquedas.elperuano.pe","htmlContent","\n\n\n\nDesignan miembros del Directorio del Banco Central de Reserva del Perú, en representación del Poder Ejecutivo\n\n\n\n\n

Establecen el 24 de agosto de 2026, como fecha límite para que las organizaciones políticas, personas candidatas o sus responsables de campaña, según correspondan, presenten la segunda entrega de la información financiera de aportes e ingresos recibidos y gastos efectuados durante la campaña electoral de las EG 2026

RESOLUCIÓN GERENCIAL

N° 000008-2026-GSFP/ONPE

Lima, 3 de agosto de 2026

VISTO: El Informe N° 002295-2026-SGVC-GSFP/ONPE, emitido por la Subgerencia de Verificación y Control y visado por la Subgerencia de Técnica Normativa ambas de la Gerencia de Supervisión de Fondos Partidarios; y

CONSIDERANDOS:

Mediante Decreto Supremo N° 039-2025-PCM, publicado en el diario oficial El Peruano el 26 de marzo de 2025, se convocó a Elecciones Generales el día domingo 12 de abril del año 2026, para la elección del Presidente de la República, Vicepresidentes, así como de los senadores y diputados del Congreso de la República y de los representantes peruanos ante el Parlamento Andino;

El artículo 35 de la Constitución Política del Perú regula que mediante ley se establecen disposiciones orientadas a asegurar el funcionamiento democrático de las organizaciones políticas y la transparencia sobre el origen de sus recursos económicos, así como su verificación, fiscalización, control y sanción;

En ese marco, el artículo 30-A de la Ley N° 28094, Ley de Organizaciones Políticas y sus modificatorias (en lo sucesivo, LOP) establece de manera expresa que los ingresos y gastos efectuados por las personas candidatas deben ser informados a la Gerencia de Supervisión de Fondos Partidarios de la Oficina Nacional de Procesos Electorales (en lo sucesivo, ONPE), a través de los medios que esta disponga y dentro de los plazos previstos en el numeral 34.5 del artículo 34 de la misma Ley. Esta obligación tiene carácter legal, imperativo y de cumplimiento obligatorio;

Asimismo, el numeral 34.2 del artículo 34 de la LOP dispone que la verificación y el control externo de la actividad económico-financiera de las organizaciones políticas corresponden exclusivamente a la ONPE, comprendiendo todos los procesos electorales, incluidas las elecciones primarias. En ese sentido, la ONPE ejerce una función constitucional y legalmente atribuida, orientada a garantizar la transparencia, la rendición de cuentas y la integridad del sistema democrático;

Por su parte, el numeral 34.5 del artículo 34 de la LOP establece que las organizaciones políticas, las personas candidatas o sus responsables de campaña, según corresponda, están obligadas a presentar su información financiera de aportes, ingresos y gastos efectuados durante la campaña electoral en dos (2) entregas obligatorias, siendo la ONPE la entidad competente para fijar los plazos de presentación desde la convocatoria a elecciones. Cabe precisar que la norma exime únicamente a las personas candidatas a consejeros regionales y regidores municipales, lo que evidencia el carácter restrictivo de dicha excepción y reafirma la obligatoriedad general para los demás cargos de elección popular;

En desarrollo de lo dispuesto por la LOP, mediante Resolución Jefatural N° 000057-2025-JN/ONPE se incorporaron la Tercera y Cuarta Disposición Transitoria al Reglamento de Financiamiento y Supervisión de Fondos Partidarios, estableciendo reglas específicas para las Elecciones Generales 2026 (en lo sucesivo, EG 2026), incluidas las elecciones primarias.

Tercera.- Para efectos de las EG 2026, que incluyen las elecciones primarias, se encuentran obligados a presentar la primera y segunda entrega de la información financiera, las organizaciones políticas y los ciudadanos cuya candidatura ha sido inscrita ante el Jurado Electoral Especial correspondiente.

Cuarta.- En el marco de las EG 2026, que incluye las elecciones primarias, las organizaciones políticas y las personas candidatas o sus responsables de campaña, presentarán su información financiera, de conformidad con los siguientes periodos:

1. El periodo de la primera entrega comprende desde la convocatoria hasta treinta (30) días calendario antes del día de la elección definitiva. El plazo para la entrega será fijado por la ONPE.

2. El periodo de la segunda entrega comprende desde el día siguiente de culminado el periodo de la primera entrega hasta el día de la publicación de la resolución de conclusión en el diario oficial El Peruano. Su presentación se realiza en un plazo no mayor a quince (15) días hábiles, contados a partir del día siguiente de la publicación en el diario oficial El Peruano de la resolución que declara la conclusión del proceso de las Elecciones Generales 2026.

De la lectura conjunta de ambas disposiciones se desprende que el ordenamiento jurídico no solo ha previsto la obligación de presentar información financiera de campaña en dos (2) entregas diferenciadas, sino que también ha determinado de manera expresa los sujetos obligados y los periodos que comprende cada una de ellas. En ese sentido, la presentación de la segunda entrega de la información financiera no constituye una facultad potestativa de las organizaciones políticas o de las personas candidatas, sino una obligación legal cuyo cumplimiento resulta exigible en los términos establecidos por la normativa electoral;

Bajo ese entendimiento, corresponde considerar que la segunda entrega de la información financiera comprende el periodo que se inicia al día siguiente de la fecha límite establecida en el periodo de la primera entrega y culmina con la publicación, en el diario oficial El Peruano, de la resolución que declara la conclusión del proceso electoral correspondiente a las EG 2026. En consecuencia, las organizaciones políticas y las personas candidatas que siguieron participaron durante dicho periodo se encuentran obligadas a presentar la segunda entrega de la información financiera de esta campaña, a efectos de transparentar el origen, monto y destino de los recursos económicos obtenidos y utilizados, permitiendo así el adecuado ejercicio de las funciones de supervisión y control a cargo de la ONPE, así como el cumplimiento de los principios de transparencia y rendición de cuentas que rigen el financiamiento político;

De igual forma, conforme a la Tercera Disposición Transitoria del Reglamento de Financiamiento y Supervisión de Fondos Partidarios, se encuentran obligadas a presentar información financiera todas las personas candidatas cuyas candidaturas hayan sido inscritas por los Jurados Electorales Especiales correspondientes;

Asimismo, se indica que mediante Resolución N° 2181-2026-JNE publicada en el diario oficial El Peruano el sábado 1 de agosto de 2026, el Pleno del Jurado Nacional de Elecciones, declaró concluido el proceso de Elecciones Generales 2026, convocado mediante el Decreto Supremo N° 039-2025-PCM;

Ahora bien, respecto al inicio del cómputo del plazo señalado en el numeral 2 de la Cuarta Disposición Transitorias del RFSFP, el numeral 133.1 del artículo 133 del Texto Único Ordenado de la Ley 27444, Ley del Procedimiento Administrativo General aprobado por Decreto Supremo N° 006-2026-JUS, establece que el plazo expresado en días es contado a partir del día hábil siguiente de aquel en que se practique la notificación o la publicación del acto, salvo que este señale una fecha posterior, o que sea necesario efectuar publicaciones sucesivas, en cuyo caso el cómputo es iniciado a partir de la última;

En ese contexto, y en concordancia con lo previsto en la LOP y el RFSFP, mediante informe de Visto se ha determinado que el periodo correspondiente a la segunda entrega de la información financiera de campaña comprende desde el 14 de marzo de 2026 hasta el 1 de agosto de 2026, estableciendo como fecha límite de presentación el 24 de agosto de 2026;

Asimismo, se comunica que, para tal efecto, la ONPE ha habilitado los siguientes mecanismos de presentación:

a) Portal Digital de Financiamiento – PDF CLARIDAD

b) Mesa de Partes Físicas de la ONPE, ubicada a nivel nacional, en las Oficinas Regionales de Coordinación, Oficinas Descentralizadas de Procesos Electorales y Mesa de Partes de la Sede Central, ubicada en Jirón Washington N° 1894, Cercado de Lima.

En uso de las atribuciones conferidas a la Gerencia de Supervisión de Fondos Partidarios, por las normas jurídicas aludidas y de conformidad con lo dispuesto por el literal o) del artículo 84 del Texto Integrado del Reglamento de Organización y Funciones de la ONPE, aprobado por Resolución Jefatural N° 000125-2024-JN/ONPE;

Con el visado de las Subgerencias de Verificación y Control y, de Técnica Normativa de la Gerencia de Supervisión de Fondos Partidarios;

SE RESUELVE:

Artículo Primero.- ESTABLECE el 24 de agosto de 2026, como fecha límite para que las organizaciones políticas, personas candidatas o sus responsables de campaña, según correspondan, presenten la segunda entrega de la información financiera de aportes e ingresos recibidos y gastos efectuados durante la campaña electoral de las EG 2026, de acuerdo al siguiente detalle:

\n\n\n\n\n\n\n\n\n\n\n\n

\n Periodo que comprende la segunda entrega \n	\n Fecha límite para la presentación de la información financiera \n
\n Desde el 14 de marzo de 2026 hasta el 1 de agosto de 2026 \n	\n 24 de agosto de 2026 \n

Artículo segundo.- DISPONER la publicación de la presente resolución en el diario oficial El Peruano, en la web oficial de la ONPE ubicada en la Plataforma Digital Única del Estado Peruano (www.gob.pe/onpe) y en el Portal de Transparencia de la Entidad.

Regístrese, comuníquese y publíquese.

LIDIA HERMELINDA FLORES JESFEN

Gerente de la Gerencia de Supervisión

de Fondos Partidarios

Oficina Nacional de Procesos Electorales

2540186-1

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