Associations and Foundations

Associations and Foundations 

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Non-profit organizations and foundations in Spain

The establishment of non-profit organizations, such as a non-profit association or foundation, in Spain is very similar to a foundation of a company.

The first step is to apply for the name at the association or foundation Registries. It depends on the activity and sphere of activity of the organization whether national or regional registers are responsible. From the application to the decision of the Registry it can last up to twenty days. After approval the name is reserved for three months. Within this period, the following steps must be carried out.

A bank account must be created in the name of the non-profit organization. In case of a foundation, a minimum amount of € 7,500 (25% of € 30,000) must be paid.

Going to the notary: The founding of an association or a foundation in Spain must be signed before a notary.. In preparation for the notary appointment the Memorandum of Association (Escritura de Constitución) and the Statutes (Estatutos) of the organization have to be redacted. These documents must comply with some minimum requirements established by association or foundation law.

After the notary appointment the provisional Tax Identification Number (CIF Provisional) can be requested at the competent tax office.

Then the organization must be registered with the tax office (Modelo 600). Usually there are no taxes for this registration.

Then you can register the non-profit organization in the association or foundation Registries. From this application onwards it can take up to twenty days until registration. If the Registry has any objections, it will send you them in writing giving you the possibility to make changes.

After having allocated the final tax number (NIF) it is possible to apply for certain tax exemptions. If these exemptions are attributed, depends on the activity of the association or foundation.

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