Football clubs: 25% of average spending set at €6.458.415.05
Technical details
Type
Royal Decree (what is this?)
Identifier
BOE-A-2026-6621
Published
21 Mar 2026
Entry into force
21 Mar 2026 (in force)
Summary
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).
Lifecycle
2026-03-21PublishedPublished in the BOE
2026-03-21Into forceComes into force (art. 3 del Real Decreto 1251/1999)
BMC resources for this provision
- tax-compliance/iva-empresasView service →
Official text Based on BOE data (boe.es). Information, not advice.