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BOE-A-2026-10417 ·13 May 2026 ·Royal Decree Medium impact
Tax

Women's football clubs: minimum share capital set at 25% of average expenditure

The Resolution of 29 April 2026 sets the minimum share capital for women's football at 25% of the average expenditure of participating clubs, in accordance with Article 3.2.a) of Royal Decree 1251/1999. This percentage applies to professional women's football competitions and follows a calculation performed by the Higher Sports Council (CSD) based on information provided by the participating clubs. Previously, the absence of a specific formula for this sector created uncertainty regarding the determination of minimum share capital.

In 2 key points

  1. Minimum share capital is set at 25% of the clubs' average expenditure (art. 3.2.a del Real Decreto 1251/1999)
  2. The calculation is performed by the Higher 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 to comply with the new 25% average expenditure threshold. Sports authorities and professional leagues must ensure transparency in expenditure calculations. Sports business advisors should review share capital computations to ensure compliance with the new regulation. Clubs failing to comply may face risks regarding their legal capacity to operate.

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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