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GlossaryBilling & payments

Levy (Derrama)

Extraordinary and exceptional payment approved at the general meeting to cover a one-off expense not covered by ordinary fees.

Definition

A levy (derrama) is an extraordinary payment the club asks of all members to cover an exceptional one-off expense not foreseen in the ordinary budget: a federation sanction, an urgent locker-room refurbishment, buying a team bus, covering an accumulated deficit.

It cannot be applied at the board's discretion: it requires general-meeting approval (ordinary or extraordinary) with quorum and majority per statutes. The call must include the levy on the agenda, with the proposed amount, purpose and collection procedure.

When does it apply?

Applies as an exceptional resort. The general rule is that a well-managed club budgets all activity needs through ordinary fees. The levy is for unforeseen or extraordinary expenses (promotion with extra costs, facility purchase, damages not covered by insurance). Abuse (frequent levies for ordinary expenses) erodes trust and demands strict statutory grounding.

Practical example

C.D. Voleibol Asturias is promoted to Superliga 2 and additional travel and refereeing costs are €12,000. The board calls an extraordinary general meeting with a specific agenda: '1. Approval of a €80-per-member levy to cover the promotion'. 67 of 90 members attend, valid quorum. Approved with 55 in favour, 10 against, 2 abstentions. Collected from all members in a specific SEPA batch in February. Minutes are drafted and the levy is recorded as extraordinary income.

Common mistakes

  • Applying a levy by board decision without a general meeting: null and challengeable.
  • Not defining the purpose: the levy must be earmarked.
  • Charging it to members who left during the year: only applies to members at collection time.
  • Using it as a disguised fee: if you need it for ordinary operations, raise the ordinary fee at the general meeting.

Related terms

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