Skip to content
BOE-A-2026-6621 ·21 March 2026 ·Resolution Low impact
Tax

Football clubs: 25% of average spending set at €6.458.415.05

The Resolution of 11 March 2026 establishes the 25% average expenditure for men's professional football clubs at €6.458.415.05, as per article 3.2.a) of Royal Decree 1251/1999. This amount is derived from the average spending of participating clubs, based on the report by the Professional Football National League (article 3 of R.D. 1251/1999).

In 2 key points

  1. The 25% of the average expenditure is set at 6.458.415,05 € for men's competition (art. 3.2.a) del R.D. 1251/1999)
  2. The calculation is based on the average expenditure of participating clubs (art. 3 del R.D. 1251/1999)

How it affects those involved

Professional men's football clubs must adjust their budgets in line with the newly established amount, which directly affects their operational costs. Leagues and sports governing bodies must ensure compliance with the prior reporting requirements. Club advisors should 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.

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