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BOE-A-2026-10417 ·13 May 2026 ·Resolution Low impact
Tax

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

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.

In 2 key points

  1. The minimum share capital is set at 25% of the median of clubs' expenses (art. 3.2.a del Real Decreto 1251/1999)
  2. The calculation is carried out by the Supreme Sports Council following a report from the professional league (art. 3 del Real Decreto 1251/1999)

How it affects those involved

Women's football clubs must adjust their share capital plans in line with the new 25% median of expenses. Sports administrations and professional leagues must ensure transparency in the calculation of expenses. Sports business advisors must review share capital calculations to ensure compliance with the new regulation. Clubs that fail to comply may face legal risks of being unable to operate legally.

Lifecycle

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