Entity accounting
Partial exemption from Corporate Income Tax (IS), VAT pro rata and the art. 124.3 traffic light to know whether you must file. A sports entity's accounts, exactly as the law requires.

Entity accounting, sports employment law, grants and LOPIVI. The firm —and the accountants— who understand clubs, gyms and sports associations: partial exemption from Corporate Income Tax (IS), the minors' coach rebate and everything the tax office won't forgive. And with DEPORSET, your season squared away.
Partial exemption from Corporate Income Tax (IS), VAT pro rata and the art. 124.3 traffic light to know whether you must file. A sports entity's accounts, exactly as the law requires.
The four staff relationships (employee, RD 1006, volunteer, self-employed) with their employment-status test, and the minors' coach rebate correctly applied.
The application, the allocation of expenses and the grant accountability report, so that reporting the grant doesn't end up meaning paying it back with interest.
Child-protection officer, certificates and protocol under LO 8/2021, plus the entity's bylaws and minutes. In a club with minors, mandatory.
Many clubs think they don't, and they do. Art. 124.3 LIS sets the thresholds (75,000 EUR of income, 2,000 EUR of non-exempt earnings). Crossing them without filing is expensive.
Act 7/2024 grants a 100% rebate on the common contingencies of coaches who work with minors (code 9941). It is real money almost no club claims.
Registering a coach as self-employed or a volunteer when they are really an employee ends in a penalty and back contributions. We run the test on each relationship.
Reporting a grant badly is the quickest way to have to pay it back. A properly prepared grant accountability report is what protects it.
DEPORSET is the software we use to run your entity season by season: accounting with triple tagging (IS-exempt/non-exempt, VAT pro rata, project or grant), employment law with the minors' coach rebate, grants and LOPIVI. And the membership fees, with no collection commission.
Leave us your details and a Set Legal adviser will get in touch to help with the accounting, employment, grants and LOPIVI of your club. No commitment.
A club has the tax profile of a company and the budget of a corner bar, and almost never a specialised adviser behind it. We are lawyers and tax advisers who handle entity accounting, sports employment law, grants and LOPIVI, with the real particularities of a non-profit entity.
We start by listening to your club and running the numbers with you. No small print: you will know what you pay, what you save and what risks you face before deciding anything.
We have a physical office in Terrassa (Placeta Adelina Gregoriano, 4) and meet in person with clubs nearby —Terrassa, Barcelona and the whole Vallès region. But we handle sports advice entirely remotely: we work with clubs and associations across all of Spain without you having to leave the sports hall.
Whether you come to the office or we do everything online, we start the same way: reviewing your club's accounts and risks, no strings attached.
Tell us about your club and we will review its accounts, its employment matters, its grants and its LOPIVI. The first consultation is no strings attached.