You coach the team.
The accounts, we handle.

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.

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All the paperwork side of the club,
handled by professionals

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.

Sports employment law

The four staff relationships (employee, RD 1006, volunteer, self-employed) with their employment-status test, and the minors' coach rebate correctly applied.

Grants

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.

LOPIVI and compliance

Child-protection officer, certificates and protocol under LO 8/2021, plus the entity's bylaws and minutes. In a club with minors, mandatory.

The club risks
almost no one warns you about

Do you have to file the IS?

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.

The rebate nobody applies

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.

Bogus self-employed and bogus volunteers

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.

The grant you have to pay back

Reporting a grant badly is the quickest way to have to pay it back. A properly prepared grant accountability report is what protects it.

Managing the club,
with DEPORSET

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.

  • Art. 124.3 traffic light and VAT pro rata
  • The minors' coach rebate, activated
  • Grants and LOPIVI file up to date
Discover DEPORSET
Season · 2026-27✓ Up to date
Income48,230 €
IS-exempt portion64%
Rebate 9941+2,183 €/yr
VAT pro rata4%
▚▚▘▝ DEPORSET ▝▘▚▚

Do you run a club
or a sports association?

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 real law firm,
that understands grassroots sport

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.

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In person in Terrassa
or remotely, wherever you are

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.

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What clubs
ask us most

Does my club have to file Corporate Income Tax?
Partially exempt entities are required to file Corporate Income Tax (IS) unless they meet the three requirements of art. 124.3 of the Corporate Income Tax Act (LIS): that their total income does not exceed 75,000 EUR, that income from non-exempt earnings does not exceed 2,000 EUR, and that all non-exempt earnings are subject to withholding. We monitor those thresholds to warn you before you cross them.
Can I get the rebate for coaches who work with minors?
Yes. Act 7/2024 (Ley 7/2024) introduced a 100% rebate on common-contingency contributions for staff who work with minors in sports clubs and associations (rebate code 9941). Almost no one applies it. We activate it and tell you how much you save.
Do my coaches go as self-employed, volunteers or on payroll?
It depends on how they work. There are four possible relationships (employee, professional athlete under RD 1006/1985, volunteer and self-employed) and each has its own regime. Getting it wrong - above all as bogus self-employed or bogus volunteers - ends in a penalty. We run the employment-status test for your case.
What is LOPIVI and does it apply to me?
LOPIVI (the child-protection act, LO 8/2021 on the comprehensive protection of children) requires entities that work with minors to have a child-protection officer, sex-offence certificates for their staff and an action protocol. In a club with minors it is not optional; we put the file together for you.
How do I report a grant?
With the grant accountability report (cuenta justificativa): correctly allocating expenses to each grant, with their invoices and their deadlines. Reporting badly is the quickest way to end up having to pay the grant back with interest. We handle it project by project so that doesn't happen.

You, on the sport.
The paperwork, to us.

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.

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Let's talk