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BOE-A-2026-8931 ·23 April 2026 ·Royal Decree Medium impact
Tax

Basketball clubs must maintain a minimum capital of €2,777,334.98

The Resolution of 14 April 2026 sets the minimum capital for sports corporations in professional basketball competitions at €2,777,334.98, based on 25% of the clubs' average expenditure. This value replaces the previous calculation and is established in accordance with Article 3.2.a) of Royal Decree 1251/1999, as amended by Royal Decree 1412/2001 (Art. 3.2.a).

In 2 key points

  1. Minimum capital set at €2,777,334.98 for basketball clubs (art. 3.2.a del Real Decreto 1251/1999)
  2. The calculation is based on 25% of the clubs' average expenditure (art. 3 del Real Decreto 1251/1999)

How it affects those involved

Basketball clubs participating in professional competitions must adjust their share capital to this new threshold, which may necessitate capital increases or financial restructuring. Sports associations and competent authorities must verify compliance. Sports business advisors must update their financial analyses and capital plans.

Lifecycle

2026-04-23PublishedPublished in the BOE
2026-04-23Into forceComes into force (resolución de 14 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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