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BOE-A-2026-8931 ·23 April 2026 ·Resolution Low impact
Tax

Basket clubs must meet minimum capital of €2.777.334,98

The April 14, 2026 Resolution sets the minimum capital for sports companies in professional basketball at €2.777.334,98, based on 25% of the average club expenses. This replaces the previous calculation and is established under article 3.2.a) of Royal Decree 1251/1999, amended by Royal Decree 1412/2001 (article 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 average expenditure of the clubs (art. 3 del Real Decreto 1251/1999)

How it affects those involved

Basketball clubs participating in the professional competition must adjust their share capital to this new threshold, which may require capital increases or financial restructuring. Sports associations and competent authorities must verify compliance. Corporate sports advisors should 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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