Setting up a foundation (fundación)

Setting up a foundation (fundación) is filed with Registro de Fundaciones (estatal o autonómico). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €1,074. Official tasa (government fee): There is no administrative filing tasa (official fee). Incorporation requires a compulsory public notarial deed (art. 10 Ley 50/2002), with the notary's fee payable by you (usually several hundred euros depending on the endowment). A registration fee at the regional Registro de Fundaciones (Register of Foundations) may also apply. These amounts are payable to the notary and, where applicable, to the register, and are separate from our own fee.

We handle the incorporation and registration of your fundación (foundation) with the competent Registro de Fundaciones (Register of Foundations, state or regional). We check the minimum initial endowment of 30.000 € (with an expert valuation if assets are contributed), the minimum Patronato (board of trustees: 3 individuals or 1 legal entity), the aims of general interest, and that the documents are complete (a compulsory public notarial deed + statutes + inventory + express acceptance by the trustees). We also apply for the tax regime under Ley 49/2002 (corporate tax at 10 %, exemption from IBI (local property tax), donations deductible at 80 %/40 %).

Start this procedure →See all procedures

Estimated total cost: from €1,074
Managora's fee: €1,087.79 (21% VAT incl.)
Tasa (official government fee): There is no administrative filing tasa (official fee). Incorporation requires a compulsory public notarial deed (art. 10 Ley 50/2002), with the notary's fee payable by you (usually several hundred euros depending on the endowment). A registration fee at the regional Registro de Fundaciones (Register of Foundations) may also apply. These amounts are payable to the notary and, where applicable, to the register, and are separate from our own fee. (suplido: paid to the authority on your behalf, no VAT)
Processing time: Deadline for registration: 6 months from the deed. Administrative decision: 3 months, with POSITIVE silence.
Where it is filed: Registro de Fundaciones (estatal o autonómico) ↗
What you receive: Application

Cost breakdown: Our fee 899 € plus the compulsory notarial deed (from around 150 €, with the fee scaled to the endowment) and registration at the Registro de Fundaciones. The minimum endowment of 30.000 € is separate..

Setting up a foundation (fundación): how is it filed?

1Answer the questions in the chat (around 10-15 minutes).
2We check the aims of general interest, the endowment, the Patronato (board of trustees) and that the documents are complete.
3Payment of 899 €, plus the registry tasa (official fee) of 84,79 € at state level or around 60 € at regional level, plus an estimated notary's fee of 400-800 €.
4Signature of the mandato (mandate) from your mobile.
5We draft the statutes and the founding minutes.
6We arrange the notary appointment for the founder to grant the deed and for the Patronato to accept.
7If assets are contributed: we arrange the expert valuation.
8Application for a provisional NIF (tax identification number) with the AEAT (Spanish Tax Agency) through the Modelo 036 (census registration form).
9Filing of the registration with the competent Registro de Fundaciones (Register of Foundations).
10If you apply under Ley 49/2002: notification of the tax regime through the Modelo 036.
11You receive the registry certificate within around 30-60 days. The foundation COMES INTO BEING upon registration.

Which documents do you need?

•Public notarial deed of incorporation (art. 9 Ley 50/2002) with the statutes attached.
•A detailed inventory of the goods and rights making up the endowment.
•If assets are contributed: an expert valuation of them.
•Bank evidence of the deposit of the initial cash contribution.
•Express acceptance by each trustee (in the deed).
•If applying under Ley 49/2002: the documents for the tax regime.

Legal basis and things to bear in mind

Framework: Ley 50/2002 + RD 1337/2005 + art. 34 of the Spanish Constitution + Ley 49/2002 (the tax regime).
Differences from an association: it has NO members, but trustees (the Patronato). The beneficiaries are UNDETERMINED. Minimum initial endowment 30.000 €. A public NOTARIAL deed is compulsory. Registration is CONSTITUTIVE (the foundation does not come into being until it is registered).
Patronato (art. 14): a minimum of 3 individuals or 1 legal entity. The trustees must accept expressly.
Endowment (art. 12): a minimum of 30.000 €. Partial contribution: 25 % on incorporation + an undertaking to contribute the rest within 5 years. If assets are contributed: an expert valuation is compulsory.
Aims of general interest (art. 3): culture, research, education, health, social care, sport, the environment, promotion of the social economy, defence of human rights, development cooperation, promotion of volunteering, and so on.
Tax regime under Ley 49/2002: corporate tax at 10 % (against the general 25 %), exemption from IBI (property tax), donations deductible at 80 % on the first 250 € + 40 % on the excess (for individuals and companies, following RDL 6/2023).
Tasa (official fee): state level 84,79 €; regional level around 60 €.
Administrative deadline: 3 months, with POSITIVE silence. Deadline to register from the deed: 6 months.
Annual obligations: filing the annual accounts and the activity report with the relevant Protectorado (the public supervisory body), not with the Registro Mercantil.

Setting up a foundation (fundación): frequently asked questions

Setting up a foundation (fundación): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €1,074: Our fee 899 € plus the compulsory notarial deed (from around 150 €, with the fee scaled to the endowment) and registration at the Registro de Fundaciones. The minimum endowment of 30.000 € is separate.. Managora's fee is €1,087.79, 21% VAT included (€899.00 net + €188.79 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: There is no administrative filing tasa (official fee). Incorporation requires a compulsory public notarial deed (art. 10 Ley 50/2002), with the notary's fee payable by you (usually several hundred euros depending on the endowment). A registration fee at the regional Registro de Fundaciones (Register of Foundations) may also apply. These amounts are payable to the notary and, where applicable, to the register, and are separate from our own fee..

Setting up a foundation (fundación): how long does it take?

Deadline for registration: 6 months from the deed. Administrative decision: 3 months, with POSITIVE silence.

Setting up a foundation (fundación): which documents do I need?

You need to have to hand: Public notarial deed of incorporation (art. 9 Ley 50/2002) with the statutes attached., A detailed inventory of the goods and rights making up the endowment., If assets are contributed: an expert valuation of them., Bank evidence of the deposit of the initial cash contribution., Express acceptance by each trustee (in the deed)., If applying under Ley 49/2002: the documents for the tax regime.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Registro de Fundaciones (estatal o autonómico). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Registro de Fundaciones (estatal o autonómico) ↗.

Shall we get started with «Setting up a foundation (fundación)»?

We file it for you, from start to finish.

Start now →