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BOE-A-2026-6621 ·21 March 2026 ·Royal Decree Medium impact
Tax

Men's football clubs: 25% of average expenditure set at €6,458,415.05

The Resolution of 11 March 2026 sets the amount representing 25% of the average expenditure for clubs in professional men's football competitions at €6,458,415.05, in accordance with Article 3.2.a) of Royal Decree 1251/1999. This value is calculated based on the average expenditure of participating clubs, following a report from the National Professional Football League (Art. 3 of R.D. 1251/1999).

In 2 key points

  1. The 25% of average expenditure is set at €6,458,415.05 for men's competitions (art. 3.2.a) del R.D. 1251/1999)
  2. The calculation is based on the average expenditure of the participating clubs (art. 3 del R.D. 1251/1999)

How it affects those involved

Professional men's football clubs must adjust their budgets according to the newly established amount, which directly affects their operating costs. Leagues and sports administrations must ensure compliance with the requirement for a prior report. Club advisors must update their financial analyses and budgets to reflect this new figure.

Lifecycle

2026-03-21PublishedPublished in the BOE
2026-03-21Into forceComes into force (art. 3 del Real Decreto 1251/1999)
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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