Skip to content
BOE-A-2026-12982 ·15 June 2026 ·Resolution Low impact
Tax

AIDA Foundation: recognised as an NGO for development by succession from the AIDA Association

The Presidency of the AECID recognises the status of the AIDA Foundation (Fundación de Ayuda, Intercambio y Desarrollo Activo) as a Non-Governmental Organisation for Development (NGO for development) through succession from the former AIDA Association (Fifth Recital). This transformation was achieved through a global transfer of assets and liabilities with legal effect from 1 January 2025 (Fourth Recital). The Foundation fully assumes ownership of the legal relationships, grants, and projects of the predecessor association (Fourth Recital).

In 3 key points

  1. The Foundation assumes the rights and obligations regarding grants and projects from the predecessor association (Fourth Recital). (Antecedente Cuarto)
  2. Legal effects of the succession of assets and liabilities from 1 January 2025 (Fourth Recital). (Antecedente Cuarto)
  3. Obligation to undergo the ordinary biennial review procedure for its status (Fourth Recital). (Antecedente Cuarto)

How it affects those involved

For the AIDA Foundation, the resolution guarantees the continuity of its status as an NGO for development and its subrogation into grants requested or approved in 2025, as well as into projects currently in execution or pending justification (Fourth Recital). The entity must adhere to the biennial review schedule for its status and comply with the submission of documentation required by the AECID (Fourth Recital).

Lifecycle

2026-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact