Glossary

What a sports club needs to know.

Clear definitions of the legal and tax terms that affect your club's day-to-day running. Grounded in official Spanish sources (BOE, AEAT, AEPD).

VeriFactu
A mode of computerised invoicing systems that sends records to the AEAT (the Spanish tax agency). It does not apply to receipts that are not full or simplified invoices.
AEAT — tax for sports clubs
The tax regime for sports clubs in Spain: registration with form 036, the VAT exemption in art. 20.13 LIVA (Spanish VAT Act), quarterly returns and annual obligations.
GDPR for sports clubs
How the General Data Protection Regulation applies to a club: legal bases, data on minors, the roles of the club and its providers, and guardians’ rights.