Protectorate of Foundations of the Ministry of Culture, Tourism and Sports

What is it?

Telematic board meetings

For those foundations that want to continue with the holding meetings of the board of trustees telematically, they must modify its statutes in this way. Article 22.4 of the model statutes included in the constitution section can serve as a reference for drafting the clause that allows meetings to be held by telematic means.

Models of certificates for telematic meetings are collected in the documentation sections

Foundation

A fundación is an entity non-profit, constituted by the will of the founders, whether individuals or legal entities, by lastingly assigning their assets to the achievement of general interest purposes.

These entities are governed by the will of the founder, for their statutes and they should benefit generic collectivities of people.

The foundations will have legal personality from the registration of the public deed of its constitution in the Registry of Foundations of the Community of Madrid.

Protectorate of Foundations

El Protectorate of Foundations It is the administrative body of advice, technical support and control of foundations.

This body guarantees and promotes the exercise of the foundation right and ensures the legality of its constitution and operation.

The Registry of Foundations

El Registration of Foundations is the body in charge of registration of the Foundations of the Community of Madrid, and of the registrable acts in accordance with current legislation, which are communicated to the Protectorate.

The Registry of Foundations is public and the publicity is made effective by certification of the content of the seats issued by the person in charge of the Registry, or by simple informative note or copy of the seats.

Establish a foundation

Who can?

They can establish a foundation natural persons and legal personswhether they are public or private. The people who constitute them are called founders.

Foundations can be constituted by acts "inter vivos" o "death cause"

The constitution of a foundation by act "inter vivos" is done by Public deed.

The constitution of a foundation by act "death cause" It is performed testamentary.

Procedure

The procedure and requirements to establish a foundation are as follows:

Draft the statutes of the foundation
Request the negative denomination certificate in the Registry of Foundations of the Community of Madrid, which will state that the name chosen for the Foundation is not registered.
Request the provisional NIF in the Tax Office, for which you must provide the draft statutes and the certificate indicated in point 2.
Disbursement of the foundational endowment, in goods and rights of any kind and for an amount of €30.000
Public deed of constitution or will
Settlement of the tax on property transfers and documented legal acts in the Ministry of Finance of the Community of Madrid.
Application in the Registry of Foundations of the first registration in the Registry of Foundations of the CM.
Response from the Registry of Foundations communicating that the foundation has been classified, registered and attached to a Protectorate

Statutes

The Statutes must include:

La designation of the foundation
The variety of Finnish foundational
El home of the foundation and the territorial scope where you will mainly carry out your activities
Our basic rules for the application of resources of the foundation compliance with the purposes and for the determination of the beneficiaries
La composition of the Board of Trustees, the rules for the appointment and substitution of its members, the causes of dismissal, its attributions, and the way of deliberating and adopting its agreements.

Before raising a public deed, it is recommended that the "statutes project" be sent to the Protectorate.

Below you can download a model of statutes.

Foundational Endowment

For the constitution of a foundation, a initial endowment of €30.000, which may consist of assets and rights of any kind.

When the contribution is of lesser value, the founder must justify the adequacy and sufficiency of the endowment for the foundational purposes by presenting a first program of action, together with an economic study that proves its viability using exclusively said resources.

If the initial endowment is monetary el disbursement can be made successively, with an initial disbursement of at least 25% of the €30.000, and the rest must be paid within a maximum period of five years, counted from the granting of the public deed of incorporation of the foundation. In this case, the disbursement is made by opening an account in the name of the foundation in a bank, depositing the amount corresponding to the endowment concept. The bank will deliver a certificate of said deposit.

If the contribution is not monetary, a description of the assets and rights to be contributed, their registration data and an appraisal carried out by an independent expert must be included in the deed of incorporation.

The mere purpose of collecting donations cannot be considered as an endowment.

DOWNLOAD MODEL OF STATUTES

CONSULTATION ON DEED OF CONSTITUTION

Featured Links

Present here the annual accounts
If you want more information you can go to the section "Annual Accounts"
Present here the action plan
If you want more information you can go to the section "Action Plan"
Legalize the books here
If you want more information you can go to the section "Legalization of books"

Annual accounts

Term

The Foundation's Board of Trustees must approve the annual accounts in the maximum period of six months from the end of the fiscal year, and must be presented to the Protectorate within ten business days after approval, for deposit in the Registry of Foundations of the Community of Madrid.

The Protectorate will examine and verify its adequacy to current regulations, within a maximum period of six months. Once this period has elapsed, without an express resolution from the Protectorate, the documentation will be understood as deposited in the Registry.

Documentation

The annual accounts that foundations must submit are made up of the following documentation:

Certificate of approval of the accounts by the Board of Trustees
Signature sheet with the list of attendees at the account approval meeting (signed by all of them)
Balance sheet
income statement
exercise memory (including inventory, liquidation of the action plan, information on the degree of compliance with the allocation of income)
Statement of cash flows (only for those foundations that present their accounts in the normal model)
Report on the follow-up of the code of conduct for the realization of temporary financial investments (when applicable)
Audit report (required when requirements are met)

All documentation must be digitally signed by the President and the Secretary of the foundation.

Below you can download the guide for the presentation of annual accounts and access the electronic processing.

Also, in the sections "accounting plans" y "Annual accounts templates" You can find more detailed information regarding the presentation of accounts.

Procedure

The presentation of the annual accounts is telematics and must be done using the services of the electronic headquarters of the Community of Madrid, whose link appears in the section on "Electronic processing".

The annual accounts must be electronically signed by President and Secretary of the foundation, in each and every one of its files.

Said documentation shall be accompanied by a request for deposit of annual accounts which must be signed by the foundation representative, for which you must have an electronic signature certificate from a representative of a legal person.

The variety of business annual accounts and application appear in the option "Prints" of the electronic processing section.

Below you can download the guide for the electronic processing of annual accounts and access the electronic processing.

Remember (SE)

Remember the electronic services you can access:

You can Check the status of a file accessing the File Consultation Service (SIEX)
Our notifications to the foundation will be carried out by telematic media, so you must register in the Telematic Notifications Service (NOTE)
You can provide new documentation to a file already opened through the Document Contribution Service
You can send a communication referring to a file to the Administrative Unit that manages it through the Communications Sending Service

Access to these services is in the section Electronic Services (ES)

DOWNLOAD THE GUIDE FOR THE PRESENTATION OF ANNUAL ACCOUNTS

Electronic processing

Here you will be able to download the models and the request for the deposit of annual accounts and, once the forms have been filled out and signed digitally, you will be able to carry out the electronic filing process for the annual accounts.

Annual accounts

Action Plan

Term

The Foundation's Board of Trustees must approve and submit to the Protectorate the action plan for each financial year in the last three months of each previous fiscal year.

The Protectorate will examine the documentation within a maximum period of three months, once said period has elapsed without an express resolution, it will be understood as deposited in the Registry of Foundations.

Documentation

El action plan reflects the objectives and activities that are expected to be carried out during the following year.

The documents that will make up the action plan are:

Certificate of approval of the action plan by the Board of Trustees, which must include the list of attendees at the approval session of said plan
Action plan, which must contain information identifying each of the activities carried out by the foundation, the estimated expenses for each of them and the income and other resources expected, as well as any other indicator that allows the degree of compliance to be checked in the report. completion of each activity or the degree of achievement of the objectives.

The documentation must be digitally signed by the President and the Secretary of the foundation.

Below you can download the guide for the presentation of the action plan and access the electronic processing. Also, in the section "Action Plan Models" you can find more detailed information.

Procedure

The presentation of the Action Plan is telematics and must be done using the services of the electronic headquarters of the Community of Madrid, whose link appears in the section on "Electronic processing".

The action plan documentation file must be electronically signed by President and Secretary of the foundation.

Said documentation shall be accompanied by a action plan deposit request which must be signed by the foundation representative, for which you must have an electronic signature certificate from a representative of a legal person.

The variety of action plan and application models appear in the option "Prints" of the electronic processing section.

Below you can download the guide for the presentation of the action plan and access the electronic processing.

Remember (SE)

Remember the electronic services you can access:

You can Check the status of a file accessing the File Consultation Service (SIEX)
Our notifications to the foundation will be carried out by telematic media, so you must register in the Telematic Notifications Service (NOTE)
You can provide new documentation to a file already opened through the Document Contribution Service
You can send a communication referring to a file to the Administrative Unit that manages it through the Communications Sending Service

Access to these services is in the section Electronic Services (ES)

DOWNLOAD THE GUIDE FOR PRESENTATION OF THE ACTION PLAN

Electronic processing

Here you can download the models and the request for deposit of the action plan, once the forms are filled out and digitally signed, you can carry out the electronic processing of the action plan presentation

ACTION PLAN

Legalization of Books

Term

The presentation of diary book and Annual Accounts Book should be done before the four months following the date of deposit of the annual accounts have elapsed in the Registry of Foundations.

The presentation of Minute book should be done before the end of four months following the end of the financial year to whom these records correspond

Documentation

The books that foundations must submit to the Protectorate for legalization are the following:

diary book
annual account book
Minute book

Each of the books must collect the diligence with the electronic signature of the President of the foundation.

Below you can download the guide for the legalization of foundation books.

Procedure

The presentation of the books for their legalization is telematics and must be done using the services of the electronic headquarters of the Community of Madrid, whose link is accessed in the section on "Electronic processing".

The books of the foundations must be presented for all exercises and in each documentation file there must be a diligence with the electronic signature of President of the foundation.

Said documentation shall be accompanied by a request for legalization of books which must be signed by the foundation representative, for which you must have an electronic signature certificate from a representative of a legal person. The request appears in the option "Prints" of the electronic processing section.

Below you can download the guide for the legalization of books and access the electronic processing.

Remember (SE)

Remember the electronic services you can access:

You can Check the status of a file accessing the File Consultation Service (SIEX)
Our notifications to the foundation will be carried out by telematic media, so you must register in the Telematic Notifications Service (NOTE)
You can provide new documentation to a file already opened through the Document Contribution Service
You can send a communication referring to a file to the Administrative Unit that manages it through the Communications Sending Service

Access to these services is in the section Electronic Services (ES)

DOWNLOAD THE GUIDE FOR THE LEGALIZATION OF BOOKS

Electronic Processing

Here you can download the models and the application for legalization of books, once the forms are filled out and digitally signed, you can carry out the electronic processing of the legalization of books

Legalization of books

Modification of statutes

Documentation

Our Statutory modifications or new wording of the statutes will agreed by the Board and they must be communicated to the Protectorate, who may oppose for reasons of legality and by reasoned agreement, within a maximum period of three months from the notification to the Protectorate of the agreement of the Board of Trustees.

The following documents must be presented:

Certificate of the approval agreement of the Board of Trustees
Text of the statutory modification or new wording of the statutes
Reasoned report of the interest that the proposed modification has for the foundation

Below you can download the requirements and a model of statutes, as well as access the electronic procedure for the modification of statutes.

Procedure

The presentation of a modification of statutes is telematics and must be done using the services of the electronic headquarters of the Community of Madrid, whose link is accessed in the section on "Electronic processing".

The certification of the approval agreement must be signed electronically by the President and the Secretary of the foundation.

The documentation will be accompanied by a request for communication of modification of statutes what should be signed by the representative of the foundation, for which you must have an electronic signature certificate from a representative of a legal person. The request appears in the option"Prints" of the electronic processing section.

Finally, the modification or new wording of the statutes must be formalized in a public deed and registered in the Registry of Foundations of the Community of Madrid, once the Foundation has been notified of the Protectorate's non-opposition, or after the period for making an express decision (three months) has elapsed.

Below you can download the requirements and a model of statutes, as well as access the electronic procedure for the modification of statutes.

Remember (SE)

Remember the electronic services you can access:

You can Check the status of a file accessing the File Consultation Service (SIEX)
Our notifications to the foundation will be carried out by telematic media, so you must register in the Telematic Notifications Service (NOTE)
You can provide new documentation to a file already opened through the Document Contribution Service
You can send a communication referring to a file to the Administrative Unit that manages it through the Communications Sending Service

Access to these services is in the section Electronic Services (ES)

DOWNLOAD MODEL OF CERTIFICATE OF MODIFICATION OF STATUTES

INQUIRY ON STATUTORY REQUIREMENTS

DOWNLOAD MODEL OF STATUTES

Electronic processing

Here you can download the request for the modification of statutes, once filled out and signed digitally and with the rest of the documentation to present, you can carry out the electronic processing of the modification of statutes

Modification of statutes

Authorization for contracting between foundation and employers

Documentation

Foundations must request prior authorization to the Protectorate for the ones employers are paid or contract with the foundation.

The documentation that must be submitted to request authorization is as follows:

Certification of the agreement of the patronage by which it is decided to carry out the legal business, including the maximum total cost that it will entail for the foundation
Document in which it is intended to formalize the legal business between the employer and the foundation
Explanatory memory of the concurrent circumstances, among which will be included the advantages that carrying out the legal business with an employer entails for the foundation

Procedure

The request for authorization for contracting between the foundation and the employers is telematics and must be done using the services of the electronic headquarters of the Community of Madrid, whose link is accessed in the section on "Electronic processing".

The certification of the approval agreement must be signed electronically by the President and the Secretary of the foundation.

The documentation will be accompanied by the request for prior authorization to carry out contracts between the foundation and the employers what should be signed by the representative of the foundation, for which you must have an electronic signature certificate from a representative of a legal person. The request appears in the option "Prints" of the electronic processing section.

The Protectorate will resolve on said request within a maximum period of three months, after said period has elapsed without a resolution, the request for authorization will be understood to have been approved.

Below you can access the electronic processing for the request for authorization for contracting between the foundation and the employers.

Remember (SE)

Remember the electronic services you can access:

You can Check the status of a file accessing the File Consultation Service (SIEX)
Our notifications to the foundation will be carried out by telematic media, so you must register in the Telematic Notifications Service (NOTE)
You can provide new documentation to a file already opened through the Document Contribution Service
You can send a communication referring to a file to the Administrative Unit that manages it through the Communications Sending Service

Access to these services is in the section Electronic Services (ES)

Electronic processing

Here you can download the application for contract authorization between the Foundation and the employers, once it is filled out and signed digitally and with the rest of the documentation to be submitted, you can carry out the electronic processing of it.

APPLICATION CONTRACTING FOUNDATION AND PATRONAGE

Communication of alienation or encumbrance

Facts to communicate

The Board of Trustees will communicate to the Protectorate the alienation, onerous or free, or lien of goods or rights that fThey are part of the foundational endowment, or directly linked to the fulfillment of the foundational purposes or that represent a value greater than 20% of the foundation's assets.

The deadline for communication will be one month from its formalization.

Documentation

The documentation to be submitted in communications for the sale or encumbrance of assets or rights is as follows:

Certificate of the agreement adopted by the Board of Trustees
Document in which the act has been formalized disposal or encumbrance
Memory accrediting the characteristics of the property or right disposed of or encumbered, and the conditions of the legal business, with a statement of the reasons on which it is based and an indication of the destination of the amount obtained
Valuation of goods and rights carried out by an independent expert

Procedure

The communication of alienation or encumbrance of goods and rights is telematics and must be done using the services of the electronic headquarters of the Community of Madrid, whose link appears in the section on "Electronic processing".

The certificate of the agreement adopted by the Board of Trustees on the alienation or encumbrance of assets and rights must be signed electronically by the President and the Secretary of the foundation.

The documentation will be accompanied by a application for alienation or encumbrance of assets and rights which must be signed by the foundation representative, for which you must have an electronic signature certificate from a representative of a legal person.

Below you can access the electronic procedure for the communication of alienation or encumbrance of goods and rights.

Remember (SE)

Remember the electronic services you can access:

You can Check the status of a file accessing the File Consultation Service (SIEX)
Our notifications to the foundation will be carried out by telematic media, so you must register in the Telematic Notifications Service (NOTE)
You can provide new documentation to a file already opened through the Document Contribution Service
You can send a communication referring to a file to the Administrative Unit that manages it through the Communications Sending Service

Access to these services is in the section Electronic Services (ES)

Electronic processing

Here you can download the application for the communication of transfer or encumbrance of goods and rights, once filled out and digitally signed and with the rest of the documentation to present, you can carry out the electronic processing of the communication request

COMMUNICATION OF DISPOSAL OR ENCOURAGEMENT OF ASSETS AND RIGHTS

Transparency and good governance

The rules applicable to foundations on transparency and good governance are found in the Law 19/2003, of December 9, transparency, access to public information and good governance and in the Royal Decree 304/2014, of May 5, which approves the Regulation of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism.

In relation to this topic, below you can download a summary of the regulations, an indicative model of a code of good governance and a practical guide to good governance for NGOs: Associations of public utility and foundations.

Access a summary of regulations, transparency and good practices

Access the good governance model and good practices

Access a practical guide to good governance

Fusion of foundations

Documentation

The Board of Trustees of a foundation may agree on its fusion with one or more other foundations, whenever it is convenient in the interest of all of them. The merger will require the agreement of the Board of Trustees of the interested foundations.

La communication of merger of foundations to the Protectorate must be accompanied by the following documents:

Certification of the merger approval agreement of each of the boards
Report justifying the merger, approved by the boards of trustees of the merged foundations, with an explanation of the way in which it will affect the purposes and activities of the merged foundations and the assets contributed by each of them
The last approved annual balance of each of the merged foundations, if said balance had been closed within the six months prior to the merger agreement. Otherwise, a specific balance will be drawn up.
The variety of statutes of the new foundation and the identification of members of its first Board of Trustees.

The Protectorate may oppose for reasons of legality by reasoned agreement within a period of three months from the notification of said agreements.

Procedure

Filing a foundation merger is telematics and must be done using the services of the electronic headquarters of the Community of Madrid, whose link is accessed in the section on "Electronic processing".

The certifications of the agreement approving the merger must be signed electronically by the President and Secretaries of the foundations.

The documentation will be accompanied by a application for communication of merger agreement between foundations what should be signed by the representative of the foundation, for which you must have an electronic signature certificate from a representative of a legal person. The request appears in the option "Prints" of the electronic processing section.

Finally, once the Foundation has been notified of the non-opposition of the Protectorate, or after the period for making an express pronouncement has elapsed, the Board of Trustees will raise the public deed the merger agreement approved by the respective boards of trustees and will request the registration in the Registry of Foundations of the Community of Madrid.

Below you can access the electronic procedure for the communication of the merger of foundations.

Remember (SE)

Remember the electronic services you can access:

You can Check the status of a file accessing the File Consultation Service (SIEX)
Our notifications to the foundation will be carried out by telematic media, so you must register in the Telematic Notifications Service (NOTE)
You can provide new documentation to a file already opened through the Document Contribution Service
You can send a communication referring to a file to the Administrative Unit that manages it through the Communications Sending Service

Access to these services is in the section Electronic Services (ES)

CONSULTATION ON REGISTRATION AND VALUATION REGULATIONS IN MERGERS

Electronic processing

Here you can download the request for communication of the foundation merger agreement, once it is filled out and digitally signed and with the rest of the documentation to be submitted, you can carry out the electronic processing of it.

MERGER OF FOUNDATIONS

Extinction of a foundation

Causes

El Board of Trustees may agree to extinguish the foundation:

When deadline expires for which it was established.
when there would be fully realized the founding purpose.
Whenever Impossible to achieve the founding goal, without prejudice to a possible modification of the statutes or merger with other foundations.
When this is the result of a procedure of fusion.
when i attend any other circumstance foreseen in the constitutive act or in the Statutes.
when i attend any other circumstance established by law.

In the case of impossibility of carrying out the foundational purpose, the inadmissibility or the impossibility of modifying the statutes or carrying out a merger process must be justified.

Documentation

The documentation to be submitted to initiate an extinction process is as follows:

Certification of the termination agreement adopted by the Board of Trustees.
Justifying report of the cause of termination. In the event that the cause of extinction is the impossibility of carrying out the foundational purpose, the justify the inadmissibility or the impossibility of modifying the statutes or carrying out a merger process.
foundation accounts on the date of the termination agreement.
El project for the distribution of goods and rights resulting from the liquidation (in the event that the Board of Trustees has been granted in the statutes the power to decide the destination of the assets)

The Board must request the ratification of the extinction agreement to the Protectorate, for which the indicated documentation will be presented.

Procedure

The request for ratification of the agreement to terminate a foundation is telematics and must be done using the services of the electronic headquarters of the Community of Madrid, whose link is accessed in the section on "Electronic processing".

The certification of the termination agreement adopted by the Board of Trustees must be signed electronically by the President and the Secretary of the foundation.

The documentation will be accompanied by the application for ratification of the termination agreement what should be signed by the representative of the foundation, for which you must have an electronic signature certificate from a representative of a legal person. The request appears in the option "Prints" of the electronic processing section.

Finally, once the termination agreement has been ratified by the Protectorate, or the period for making an express decision (three months) has elapsed, the Board of Trustees will raise the public deed the termination agreement and will request its registration in the Registry of Foundations of the Community of Madrid. Then the liquidation process will start (see liquidation tab)

Below you can access the procedure for processing the extinction of a foundation.

Settlement

After the termination agreement has been raised to a public deed and its registration in the Registry of Foundations of the Community of Madrid, the procedure for settlement of the extinct foundation, with the approval of the Board of Trustees opening balance of liquidation, which will be forwarded to the Protectorate. Next, the necessary operations will be carried out for the liquidation by the liquidators.

Once the liquidation of the foundation's assets has been completed, the Board of Trustees will prepare the ending liquidation balance and a report of the operations carried out, which will be forwarded to the Protectorate, and will proceed to deliver the resulting assets to the recipient entity, as indicated in the asset distribution project.

Finally, the cancellation of the foundation will be raised to a public deed and will request their registration and the cancellation of their entries in the Registry of Foundations of the Community of Madrid.

Below you can consult the content of the public deed of cancellation of the foundation and access the procedure for processing the extinction of a foundation.

Remember (SE)

Remember the electronic services you can access:

You can Check the status of a file accessing the File Consultation Service (SIEX)
Our notifications to the foundation will be carried out by telematic media, so you must register in the Telematic Notifications Service (NOTE)
You can provide new documentation to a file already opened through the Document Contribution Service
You can send a communication referring to a file to the Administrative Unit that manages it through the Communications Sending Service

Access to these services is in the section Electronic Services (SE).

CONSULTATION ON PUBLIC DEED OF CANCELLATION OF FOUNDATION

Electronic processing

Here you can download the application for the extinction of a foundation, once filled out and signed digitally and with the rest of the documentation to present, you can carry out the electronic processing of the extinction

EXTINCTION OF A FOUNDATION

Electronic Services (SE)

Telematic Notifications Service (NOTE)

The foundations have the obligation to interact with the Public Administrations through electronic means to carry out any formality of an administrative procedure (Law 39/2015). Through the Telematic Notification Services of the Community of Madrid, the foundations will receive the notifications by telematic means.

REGISTRATION IN THE TELEMATIC NOTIFICATION SYSTEM

Document provision service

Through the "Contribution of documents" service, new documentation can be added to the files you have open with the Community of Madrid or to those requests in which you could not do so due to exceeding the capacity of the files

ACCESS TO THE DOCUMENT SUBMISSION SERVICE

Service for sending communications to files

Through the "Send communications" service, the possibility of sending a communication to an application already submitted to the Community of Madrid, directly to the Administrative Unit that is processing it, is offered.

ACCESS TO THE COMMUNICATIONS SENDING SERVICE

File Consultation Service (SIEX)

Through the "File Query" service you can directly access to see how your file is being processed. This system allows you to launch a query that will go directly to the Administrative Unit responsible for processing

ACCESS TO CONSULTATION OF RECORDS

Accounting Plans

Foundations can choose between two accounting plans:

The Accounting Plan for non-profit entities (PC_ESFL) is mandatory for all foundations, however, they may apply the Accounting Plan for small and medium non-profit entities (PC_PYMES_ESFL), all those foundations, which during two consecutive years meet, at the closing date of each of them, at least two of the following circumstances:

That the total assets do not exceed 4 million euros
That the annual volume of income does not exceed 8 million euros
That the average number of workers employed is not greater than 50

In each of the two Accounting Plans there is the possibility of applying two models of annual accounts, depending on compliance with the requirements of amount of assets, volume of income and average number of workers.

If you want information about models of annual accounts you can consult the section "Models of annual accounts".

To download the models of annual accounts and charts of accounts for each chart of accounts, you can access the specific section for each plan: "Accounting Plan for Non-Profit Entities (PC_ESFL)" and "Accounting Plan for Small and Medium Non-Profit Entities (PC_PYMES_ESFL)"

SUMMARY OF ACCOUNTING PLANS AND MODELS OF ANNUAL ACCOUNTS

Annual accounts templates

The Accounting Plan for non-profit entities (PC_ESFL) has two models of annual accounts:

SHORT model
STANDARD model

Likewise, the Accounting Plan for small and medium-sized non-profit entities (PC_PYMES_ESFL) has two models of annual accounts:

SME model
SIMPLIFIED model (memory only)

The application of these models is based on certain requirements and the type of document.

Below you can access to consult the requirements for applying the MODELS of annual accounts.

ACCESS REQUIREMENTS TO APPLY MODELS OF PC_ESFL

ACCESS REQUIREMENTS TO APPLY MODELS OF PC_PYMES_ESFL

Accounting Plan for non-profit entities (PC_ESFL)

Below you can download the TABLE OF ACCOUNTS of the Accounting Plan of ESFL and the MODELS OF ANNUAL ACCOUNTS. You can choose between the normal model of accounts or the abbreviated one, you can consult the requirements in the sections on account plans.

table_accounts_pc_esfl.pdf (131.46 KB)

balance_pyg_normales.xls (128.5 KB)

normal_memory.doc (4.04 MB)

balance_pyg_abbreviated.xls (82.5 KB)

short_memory.doc (3.58 MB)

inventory_annexii.xls (37.5 KB)

model_certificateapproved.doc (45.5 KB)

certificate_approve_ctas_viodeoconf_nov20.doc (51.5 KB)

model_hojafirmasctas.doc (36.5 KB)

destination_rtas_2022.xls (139.5 KB)

if_code_of_conduct.doc (44.5 KB)

annual_report_compliance_code_of_conduct_if.doc (51 KB)

destination_rtas_2021.xls (139.5 KB)

Accounting Plan for small and medium non-profit entities (PC_PYMES_ESFL)

Below you can download the TABLE OF ACCOUNTS of the Accounting Plan for small and medium-sized non-profit entities and the MODEL ANNUAL ACCOUNTS. You can choose between the SME memory model or the simplified one, you can consult the requirements in the sections on account plans.

table_accounts_pc_pymes_esfl.pdf (129.38 KB)

balance_pyg_pymes.xls (81KB)

memory_pymes.doc (3.57 MB)

simplified_memory.doc (1.54 MB)

inventory_annexii.xls (37.5 KB)

model_certificateapproved.doc (45.5 KB)

certificate_approve_ctas_viodeoconf_nov20_0.doc (51.5 KB)

model_hojafirmasctas.doc (36.5 KB)

destination_rtas_2022.xls (139.5 KB)

if_code_of_conduct.doc (44.5 KB)

annual_report_compliance_code_of_conduct_if.doc (51 KB)

destination_rtas_2021_0.xls (139.5 KB)

Action Plan Models

Below you can access the regulations that regulate the Action Plan models for non-profit entities and download the certificate and action plan models for presentation to the Protectorate.

REGULATION ACTION PLAN

model_certificate_pa.doc (44 KB)

certificate_pa_videoconf_nov20.doc (47.5 KB)

model_pa.doc (100.5 KB)

Foundation Directory

This directory collects, from each of the foundations attached to the Protectorate of the Ministry of Culture, Tourism and Sports, the data corresponding to name, personal sheet number, date of constitution and registration in the Registry of Foundations, location data ( address, phone numbers and email), website and foundational purposes.

DOWNLOAD THE DIRECTORY

Applicable legislation

General

Spanish constitution, of December 27, 1978 (article 34)
Civil Code (articles 35 to 39)
Royal Decree 935 / 1995, of 9 of June, of transfer of functions and services of the State Administration to the Community of Madrid
1 / 1998 Act of March 2, of Foundations of the Community of Madrid
Law 50/2002, of December 26, of Foundations.
Royal Decree 1337/2005, of November 11, by which the Regulation of Foundations of State Competence is approved
Decree 20/2002, of January 24, which regulates the Register of Foundations of the Community of Madrid

Accountant

Resolution of March 26, 2013, of the Institute of Accounting and Auditing of Accounts, approving the Accounting Plan for non-profit entities (BOE 10/04/2013) (PC-ESFL)
Resolution of March 26, 2013, of the Accounting and Auditing Institute, which approves the Accounting Plan for small and medium-sized non-profit entities (BOE 9/04/2013) (PC-PYMES-ESFL)
Royal Decree 1491/2011, of October 24, which approves the rules for adapting the General Accounting Plan to non-profit entities and the model of the action plan for non-profit entities
Royal Decree 1514/2007, of November 16, approving the General Accounting Plan
Royal Decree 1515/2007, of November 16, approving the General Accounting Plan for Small and Medium Enterprises and the specific accounting criteria for microenterprises
Law 22/2015, of July 20, Audit of Accounts
Royal Decree 2/2021, of January 12, which approves the Regulations for the development of Law 22/2015, of July 20, on Account Auditing
Royal Decree 1158/2010, of September 17, which approves the rules for the formulation of Consolidated Annual Accounts
Royal Decree 602 / 2016, of 2 of December which modifies the Adaptation Rules of the General Accounting Plan for non-profit entities approved by Royal Decree 1491/2011, of October 24.
Royal Decree 1/2021, of January 12, which modifies the General Accounting Plan approved by Royal Decree 1514/2007, of November 16; the General Accounting Plan for Small and Medium Enterprises approved by Royal Decree 1515/2007, of November 16; the Rules for the formulation of Consolidated Annual Accounts approved by Royal Decree 1159/2010, of September 17; and the rules for adapting the General Accounting Plan to non-profit entities approved by Royal Decree 1491/2011, of October 24.

Fiscal

Law 49/2002, of December 23, Tax Regime for non-profit entities and tax incentives for patronage
Law 14/2021, of October 11, amending Royal Decree-Law 17/2020, of May 5, approving support measures for the cultural sector and of a tax nature to deal with the economic and social impact of COVID-2019. (Amendment Law 49/2002)
Royal Decree 1270 / 2003, of October 10, approves the Regulation for the application of the tax regime of non-profit entities and tax incentives for patronage

Other standards

Agreement of February 20, 2019, of the Council of the National Securities Market Commission, approving the code of conduct relating to investments by non-profit entities
Law 10/2010, of April 28, prevention of money laundering and financing of terrorism (article 39)
Royal Decree-Law 7/2021, of April 27, of transposition of directives of the European Union in matters of competition, prevention of money laundering (amendment Law 10/2010)
Royal Decree 304/2014 of May 5, Regulation of Law 10/2010
Law 19/2013, of December 9, Transparency, access to public information and good governance
Royal Decree-Law 34/2020, of November 17, of urgent measures to support business solvency and the energy sector, and in tax matters

Contact the Protectorate

Administrative unit

MINISTRY OF CULTURE, TOURISM AND SPORTS

General Technical Secretariat.

General Subdirectorate of Legal Regime and Regulatory Development

Address and access

Calle Alcalá 31, 5th floor- 28020 Madrid

Metro: Gran Vía (Lines 1 and 5), Seville (Line 2) and Sol (Lines 1,2 and 3)

Urban buses: Lines 1, 2, 5, 9, 20, 51, 52, 53, 74, 112, 146, 150 and 202

Train: Sol suburban station (Lines C-3 and C-4)

Phones/E-mail

Phones.: 91 720 80 43 /91 720 06 80 /91 720 82 95

E-mail: protectorado.cultura@madrid.org

Stores

Customer service hours:

Telephone service from Monday to Friday from 9:00 a.m. to 14:30 p.m. Face-to-face attention Tuesday, Wednesday and Thursday by appointment on the indicated phones.

You can also contact us at the email address: protectorado.cultura@madrid.org

Protectorate of Foundations of the Ministry of Culture, Tourism and Sports

What is it?

Establish a foundation

Featured Links

Annual accounts

Action Plan

Legalization of Books

Modification of statutes

Authorization for contracting between foundation and employers

Communication of alienation or encumbrance

Transparency and good governance

Fusion of foundations

Extinction of a foundation

Electronic Services (SE)

Accounting Plans

Annual accounts templates

Accounting Plan for non-profit entities (PC_ESFL)

Accounting Plan for small and medium non-profit entities (PC_PYMES_ESFL)

Action Plan Models

Foundation Directory

Applicable legislation

Contact the Protectorate

Other communications