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Tax deporte-ocio

Women's football clubs: minimum capital at 25% of average expenses

BOE-A-2026-10417

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 13 May 2026, 20:46

Technical details

Type
Royal Decree (what is this?)
Identifier
BOE-A-2026-10417
Published
13 May 2026
Entry into force
13 May 2026 (in force)

Summary

The Resolution of 29 April 2026 sets the minimum capital at 25% of the average expenses of participating clubs, as per article 3.2.a) of Royal Decree 1251/1999. This applies to professional women's football and is calculated by the Royal Sports Council based on club data. Previously, no specific formula existed for this sector, causing uncertainty in minimum capital determination.

Lifecycle

2026-05-13PublishedPublished in the BOE
2026-05-13Into forceComes into force (resolución de 29 de abril de 2026)

BMC resources for this provision

Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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