Non-profit Spanish Accounting Plan (PGC)

Spain's non-profit accounting plan (approved by RD 1491/2011 and developed by the Resolution of 26 March 2013) adapts the ordinary PGC to non-profit foundations and associations. Includes specific accounts (grants, donations, member fees), criteria for grant recognition, valuation criteria for donated assets and adapted annual-accounts templates.

Very small clubs can keep simplified accounting (cash book), but above certain volume thresholds (PGC SME thresholds for non-profits) they must keep full accounting under this plan.

Applies to all clubs required to keep formal accounts: above the SME thresholds for non-profits, when receiving public grants requiring it, or when requested by the general meeting or registry. In practice, almost any club with revenue above €50-100k/year benefits from applying it for traceability and credible accounts before funders and grantors.

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