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Tax and Legal Support for Foundations, Associations and NGOs
We will help you to professionalise your non-profit organisation with advisory services for NGOs, foundations and associations specialising in the third sector.
The third sector has a unique mission. Your advisory firm for NGOs and associations should be just as unique. We support associations, foundations and non-profit entities in their tax, employment and commercial management, with a thorough understanding of their specific features: special tax regimes, public funding, volunteering and corporate governance.
So that you can focus on what really matters: your mission.
Our Services
Taxation in the third sector has its own rules, and mastering them makes all the difference. At Blegal we support associations and foundations in applying the special regime under Act 49/2002, in the rigorous management of their tax obligations and in sound tax planning tailored to their reality. Because a well-advised entity is a stronger entity.
We are experts in the specific situations affecting this sector:
Third sector entities manage people in a way that is unparalleled in any other sector: contracted workers, volunteers, specific collective agreements and an organisational reality that calls for tailored employment advisory services.
At Blegal we cover the entire cycle: from recruitment and the application of the social action collective bargaining agreement, to payroll management and Social Security, the legal regime governing volunteering, and, where necessary, the management of temporary lay-off arrangements (ERTEs) and contract terminations. With rigour, experience and a full understanding of the specific features of your entity.
We manage your commercial and legal obligations. We support you in drawing up action plans and in regulatory compliance before the Protectorate and the Register of Associations and Foundations.
Blegal has more than a decade of specialist experience in advisory services for the third sector. A track record that translates into peace of mind for your entity, in every tax, employment and commercial decision.
At Blegal we provide employment, accounting and tax advisory and consultancy services specialising in the third sector. We cover a wide variety of non-profit entities: foundations, associations, NGOs at national and international level, entities declared to be of public benefit, federations and confederations, residents’ associations, religious entities and organisations covered by the special tax regime of Act 49/2002. We have more than 25 years’ experience advising non-profit entities and providing tax and legal defence. We are the consultancy firm for foundations and associations that truly understands your mission.
Priority attention for labor inspections, ERTEs, and critical situations. Your dedicated advisor will be available to respond as quickly as possible on business days.
We work with clients throughout Spain entirely online. Video calls and secure document sharing.
A newly created entity had doubts about whether to apply the Collective Bargaining Agreement for Social Action and Intervention, the regional social services agreement, or the agreement covering the specific activity it carries out. Applying the wrong agreement can result in serious penalties from the Social Security General Treasury (TGSS). The III State Collective Bargaining Agreement for Social Action and Intervention 2026-2029, published in the Official State Gazette (BOE) on 27 February 2026, applies to all associations, foundations and entities whose main activity is social intervention. In the case of our client, whose purpose was research, we determined that this agreement was not mandatorily applicable, thereby avoiding a costly adjustment.
The application of Verifactu in entities with mixed activities is one of the most common queries ahead of the upcoming entry into force of these regulations. In the case in question, the association was registered for VAT and was therefore affected by Verifactu. We helped it to find and implement the invoicing software best suited to its needs and volume, complying with the regulations without overburdening its administrative resources.
We advised an international NGO with numerous volunteers and a constant flow of expenses, travel and reimbursements. We established: clear policies and objective criteria for the recording and reimbursement of allowances to volunteers; the drafting of the Volunteering Agreement; and the definition of the roles and positions that needed to be under the general scheme with Social Security registration. The existence of clear policies within the legal framework eliminated the risk of penalties from the AEAT and the TGSS, as well as potential problems for volunteers in their personal income tax returns.
Non-profit associations are subject to corporate income tax, although they may be taxed at the reduced rate of 10% if they opt for the special regime under Act 49/2002. They may also have VAT obligations if they carry out economic activities subject to VAT. Exempt income includes membership fees, grants for non-business activities and donations. Associations not covered by Act 49/2002 are taxed at the general rate of 25% on non-exempt income.
Act 49/2002 on the Tax Regime for Non-Profit Entities and Tax Incentives for Patronage is the legal framework that allows foundations, associations declared to be of public benefit and NGOs to access a privileged tax regime: a reduced rate of 10% on corporate income tax, exemption of certain types of income, and the possibility of issuing donation certificates that allow donors to deduct up to 80% of the first €250 donated and 40% of the rest in their personal income tax. Opting for this regime requires meeting specific requirements that we will analyse with you.
The recording of grants in non-profit entities follows the General Accounting Plan adapted to the non-profit sector (Royal Decree 1491/2011). Capital grants are recognised in profit and loss in correlation with the depreciation of the asset financed. Current grants are recognised as income in the financial year in which the conditions are met. Multi-year grants require accruals. Incorrect treatment may give rise to issues in audits of public funds.
It depends on the entity’s main activity. The III State Collective Bargaining Agreement for Social Action and Intervention (published in the Official State Gazette on 27/02/2026, in force 2026-2029) applies to associations and foundations whose main activity is social intervention. If the entity is engaged in education, research or other areas, a different sector-specific agreement or the Workers’ Statute may apply. The wrong choice of collective agreement is one of the most frequent causes of penalties in labour inspections in the third sector.
It depends on their activity. If the entity only carries out VAT-exempt activities (such as recognised educational or care services) or does not carry out any economic activity, it may not be required to file VAT returns. However, if it carries out activities subject to VAT (sale of products, paid-entry events, etc.) or mixed activities (exempt and non-exempt), it must apply the pro-rata rule. We analyse each case to determine the specific obligations of your entity.
Reimbursements of duly evidenced actual expenses (transport, accommodation, subsistence) to volunteers are exempt from personal income tax and Social Security contributions, provided that they are properly documented and within the legal limits. If the amounts exceed the limits or are not adequately justified, they may be classified as benefits in kind, with tax consequences for the volunteer. It is essential to establish a clear expenses policy and an appropriate recording system.
Verifactu is the verifiable invoicing system being introduced by the AEAT to ensure the integrity of invoicing records. The obligation to use Verifactu-approved software affects companies and self-employed workers that issue invoices subject to VAT. Associations and foundations are affected if they carry out economic activities subject to VAT. If your entity is not required to issue invoices (it only receives grants and exempt membership fees), it may not be affected. We analyse your specific case.
An association is a voluntary grouping of people who come together to pursue a common purpose, managed by its own members. A foundation is an organisation set up to allocate assets on a long-term basis to purposes of general interest, under the supervision of the Protectorate. Foundations have greater governance complexity (a board of trustees) and more obligations vis-à-vis the Protectorate, but also greater access to the regime under Act 49/2002 and greater credibility with institutional donors.
A comprehensive advisory service for NGOs, foundations and associations covers: tax management (corporate income tax, VAT, withholdings, Act 49/2002), employment matters (contracts, payroll, social action collective bargaining agreement, volunteering), legal and commercial matters (articles of association, Protectorate, action plans) and accounting adapted to the General Accounting Plan for the Non-Profit Sector. At Blegal we also add proactive advice during fund audits and support during regulatory changes affecting the sector.
The cost varies according to the size of the entity, the number of workers, the volume of grants and the services contracted. For small associations with few employees, the monthly cost may range from €120 to €300. For foundations or entities with greater tax and employment complexity, the price is tailored to the actual volume. Ask us for a personalised quote with no obligation.
Third sector taxation (Act 49/2002, VAT pro-rata in mixed activities, accounting for grants, social action collective bargaining agreement) requires specialist knowledge that a general consultancy firm does not always have. Mistakes in this area can lead to the loss of the special tax regime, penalties from the Tax Authority or issues in audits of public funds. Specialisation translates directly into peace of mind for your entity.
An audit of public funds (grants from public administrations, European funds) reviews whether the expenses charged are in line with the terms of the call and are duly justified and recorded. We prepare the accounting documentation, review the eligibility of expenses, verify compliance with the applicable public procurement regulations and accompany you throughout the audit process to minimise the risk of having to repay funds.
Yes. It is one of the specific features of the third sector that we know best. We manage the employment contracts and payroll of employees in accordance with the applicable collective agreement, and we advise on the correct formalisation of volunteering agreements in accordance with the Volunteering Act, including the treatment of allowances, insurance and expenses.
Yes. We take care of compliance with the periodic obligations before the Protectorate of Foundations (action plans, annual accounts, amendments to the articles of association) and the Register of Associations. We also advise on processes for declaration as an entity of public benefit, which opens the door to the tax regime under Act 49/2002.
Yes. From residents’ associations with occasional activity to foundations with dozens of employees and international funding. We tailor the service to the size and actual needs of each entity.
Yes. We advise on the choice of the most appropriate legal form, draft the articles of association tailored to your needs and objectives, and provide full follow-up of the registration file until resolution. We also advise on the process for declaration as an entity of public benefit.
For the initial handover we need: the entity’s tax identification number (NIF), documentation of registration with the Tax Authority and Social Security, the latest tax returns filed, current contracts and payslips, the annual accounts for the latest financial year and the articles of association currently in force. Our team will guide you through the handover process from your current advisory firm.
Yes. The initial consultation is completely free and with no obligation. We analyse the current situation of your entity, identify risks and opportunities, and present you with a personalised quote.
Yes. We work 100% digitally with entities throughout Spain. We use secure platforms for the exchange of documentation and offer meetings by video call. Distance is no obstacle to receiving a service specialising in the third sector.
Yes. We advise NGOs with projects funded by European funds (ERDF, ESF+, Horizon Europe) and international calls. We are familiar with the requirements regarding justification, eligibility of expenses and audits of these programmes, and we help establish appropriate internal control systems.
We provide consulting services, resolve issues, and handle all types of tax, labor, commercial, and legal matters for companies and businesses across all sectors throughout Spain.
Utilizamos cookies propias para mejorar nuestros servicios y mostrarle publicidad relacionada con sus preferencias mediante el análisis de sus hábitos de navegación. Si continúa navegando, consideramos que acepta su uso.