An Association is simply the tool to channel the means and resources we need to satisfy prior needs or desires. Therefore, throughout its life, each Association will require a series of different services depending on the purposes pursued and the activities to be carried out. In this regard, the IN DIEM TEAM can provide comprehensive assistance to those associations wishing to benefit from our acquired experience.
Are Associations required to pay taxes?
The answer is that it depends on the activity each Association will carry out. In principle, by the mere fact of existing, an Association does not have to pay any tax. However, if it is going to carry out any economic activity, even if it is not for profit, it may incur certain obligations to the Tax Authority.
For example, if you intend to set up a supporters’ club for your favorite team, organize concerts, theater performances, or similar events, it will be common to have a bar to serve alcoholic or non-alcoholic beverages, or even food.
Each time we provide a service or deliver something—even a can of soda—to members or the general public, an economic activity is being carried out, and as a consequence, the Association must: be registered in the Census of Entrepreneurs and Withholding Agents, have a Tax ID, and file the appropriate VAT return corresponding to the services provided or products sold.
Additionally, Associations with a very high volume of income from their activity will have to file a Corporate Income Tax return.
Can I hire employees?
Yes. An Association is a legal entity with full capacity; therefore, it can hire employees. In many cases, it will be necessary to staff the bar, operate certain equipment, maintain the premises, or promote the Association.
If you have employees on payroll, the Association must, in addition to observing the aforementioned tax obligations, fulfill its obligations to Social Security. Likewise, if you need to address needs that arise only occasionally, you can contract the services of third-party companies; for example, organizing catering.
What services can IN DIEM Abogados offer me?
Depending on the purpose the Association pursues, there will be different needs, so making an exhaustive list is almost impossible. However, we will provide here a summary by subject matter of the most common services.
Administrative and Administrative Litigation Proceedings
- Minor and major construction permits.
- Authorizations for public land occupation (installation of terraces or outdoor activities).
- Obtaining licenses for the sale of food and beverages.
Labor Consulting
- Assistance in hiring personnel.
- Advice on obligations related to Social Security.
Civil Advisory
- Acquisitions, leases, and disposals of premises and assets.
- Advice on entering into insurance policies.
- Advice on entering into financial loans.
- Management of internal conflicts.
- Management of conflicts with third parties.
Criminal Advisory
- Defense in any type of proceeding in which the Association may be involved.
Exclusive Services for Associations
At IN DIEM Lawyers, we have extensive experience advising Associations of all types in their organization and internal operations. Some of the most requested services are:
Amendment of Bylaws
We know that everything changes over time, and after years of operation, an Association may wish to expand its activities, relocate its headquarters, include or modify the membership fee system, or establish new voting systems.
These changes can be extremely delicate and must be structured with the greatest possible guarantees. Therefore, we can prepare new bylaws tailored to the desired changes.
Drafting of Minutes and Certificates
Member meetings must be documented; this is a guarantee for administrators and a legal requirement for carrying out certain actions. It is common to require certificates of meeting minutes in which relevant agreements are adopted, or even the minutes themselves. Therefore, we can provide you with advice for preparing these documents in the optimal manner and in compliance with all legal requirements.
Assistance to the Board of Directors when making certain decisions, especially when these are of an economic nature, and even more so as the Association grows. Members of the Board of Directors may have doubts about the legal requirements for adopting an agreement, whether they need to consult or submit their decision for approval by the members, or about their liability in the event that the adopted agreement proves to be detrimental.
The IN DIEM Team can provide answers to all these questions and others of this nature.
Assistance to the General Assembly
Certain agreements may be especially complex and require detailed explanation to the members, or doubts may even arise regarding the majority required to consider an agreement validly adopted, the validity of the Assembly’s notice, or the minimum number of members—quorum—that must be present for a decision to be validly adopted.
Merger and Dissolution of Associations
When an association has reached the end of its useful life, it must be dissolved and its assets liquidated. Or perhaps, on the contrary, this end comes because it will merge with another Association.
In these cases, IN DIEM Lawyers has successfully completed numerous processes. We will discuss these matters further in the next article.
If you are a member, a member of the Board of Directors, or are thinking about starting an association, and you believe we can assist you with any of the services described above—or with similar services—we would be happy to help you.
Author: Francisco Javier Paredes Hermida
Preguntas frecuentes sobre asesoramiento legal para asociaciones
¿Qué es una asociación?
Una asociación es una entidad creada para canalizar medios, recursos y actividades dirigidas a cumplir unos fines comunes. Puede tener necesidades legales, fiscales, laborales o administrativas distintas según su objeto y funcionamiento.
¿Una asociación tiene obligación de tributar?
Depende de la actividad que realice. Por el simple hecho de existir no siempre debe pagar tributos, pero si desarrolla una actividad económica, vende productos o presta servicios, puede asumir obligaciones fiscales ante Hacienda.
¿Una asociación debe darse de alta en Hacienda?
Puede ser necesario si realiza actividades económicas, presta servicios, vende productos o tiene obligaciones de IVA, retenciones u otros deberes fiscales. En estos casos, conviene revisar el alta censal, el CIF y las declaraciones que correspondan.
¿Las asociaciones pueden contratar trabajadores?
Sí. Una asociación tiene personalidad jurídica y puede contratar trabajadores si lo necesita para desarrollar sus actividades. En ese caso deberá cumplir sus obligaciones laborales, de Seguridad Social, prevención de riesgos y retenciones fiscales.
¿Puede una asociación contratar servicios externos?
Sí. Una asociación puede contratar empresas o profesionales externos para cubrir necesidades puntuales, como catering, mantenimiento, organización de eventos, asesoría, gestión administrativa o servicios técnicos.
¿Qué licencias puede necesitar una asociación?
Según la actividad, puede necesitar licencias de obras, autorizaciones para ocupar suelo público, permisos para organizar eventos, licencias para vender comida o bebida, o autorizaciones administrativas específicas.
¿Cuándo conviene modificar los estatutos de una asociación?
Puede ser recomendable modificar los estatutos cuando cambian los fines, la sede, las actividades, el sistema de cuotas, la forma de votación, la estructura interna o las reglas de funcionamiento de la asociación.
¿Por qué son importantes las actas y certificados?
Las actas y certificados documentan los acuerdos adoptados por los órganos de la asociación. Son esenciales para acreditar decisiones, realizar trámites, proteger a la junta directiva y cumplir determinados requisitos legales o administrativos.
¿Puede una asociación extinguirse o fusionarse con otra?
Sí. Una asociación puede extinguirse cuando finaliza su actividad o fusionarse con otra entidad si resulta conveniente. Estos procesos requieren acuerdos válidos, liquidación ordenada del patrimonio y cumplimiento de los trámites legales aplicables.
Lawyers Specializing in Comprehensive Legal Services for Associations | IN DIEM: Málaga, Seville, Madrid, Las Palmas de Gran Canaria, Almería, Huelva…
IN DIEM Lawyers has extensive experience and a high degree of specialization in the area of Civil Law related to Comprehensive Assistance for Associations and Foundations, offering clients the necessary advice at all times.
Abogados IN DIEM has a team with experience in roles such as magistrate, state attorney, prosecutor, and university professor, which will give you peace of mind and confidence, knowing you have the best team—one that is competitive and highly qualified to achieve your goals and meet your needs.
We are at your disposal for whatever you need. You can reach us through the IN DIEM Lawyers Telephone (+34) 901 900 071. In cases of Emergencies you have us at the 24-Hour Emergency Lawyers Telephone IN DIEM: (+34) 610 667 452.
Did you know that Abogados IN DIEM offers online services and expedited services?
We offer our clients the option of receiving assistance via video call or videoconference, as well as by phone, depending on their preference, so that the assistance is as personalized as possible, provided immediately, and without the need to travel. This service is complemented by communication via email, which facilitates the review and submission of documentation.
We also offer urgent and 24-hour services to our companies, handling both domestic and international contracting operations.
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You can find us in Seville, Madrid, Las Palmas de Gran Canaria, Málaga, Huelva, Punta Umbría, Tomares, Coria del Río, Dos Hermanas, Mairena del Alcor, Estepona, Marbella, and Mairena del Aljarafe. We look forward to serving you.
