B, la película (English: "B, the film") is a 2015 Spanish legal drama film directed by David Ilundain.The screenplay is based on a stage work "Ruz-Bárcenas" by Jordi Casanovas, a transcription of testimony given in 2013 by Luis Bárcenas, former treasurer of the Partido Popular, to Pablo Ruz, one of the judges of Spain's central criminal court, the Audiencia Nacional.

Bárcenas was facing charges of corruption, and the title of the film refers to the Spanish term Caja B, meaning parallel accounting or a slush fund.

The main characters are interpreted in the film by Pedro Casablanc and Manolo Solo. It is a courtroom drama based on actual events, even though its screenplay is so faithful to reality, that it could be considered more as a documentary source rather than fiction.