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Winding up and liquidation of a foundation

Winding up and liquidation of a foundation is filed with Registro de Fundaciones (estatal o autonómico) y Protectorado competente. 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 €834. Official tasa (government fee): There is no administrative tasa (official fee). Winding up and liquidating a foundation usually requires a public notarial deed (the notary's fee is payable by you) and the registration of the winding up at the Registro de Fundaciones (Register of Foundations), amounts that are separate from our own fee.

We handle the winding up of your fundación (foundation) with the compulsory involvement of the Protectorado (the public supervisory body). We check the ground under art. 31 Ley 50/2002 (expiry of the term or fulfilment of the aim, impossibility of achieving the aims, a ground set out in the statutes, a resolution of the Patronato (board of trustees) ratified by the Protectorado, or a final court judgment), the quorum and majority of the Patronato and, above all, what happens to the remaining assets: it is PROHIBITED to give them to the founder, the trustees or their relatives (art. 33). It symmetrically closes the foundations cluster after the incorporation service (#98).

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Estimated total cost
from €834
Managora's fee
€906.29 (21% VAT incl.)
Tasa (official government fee)
There is no administrative tasa (official fee). Winding up and liquidating a foundation usually requires a public notarial deed (the notary's fee is payable by you) and the registration of the winding up at the Registro de Fundaciones (Register of Foundations), amounts that are separate from our own fee. (suplido: paid to the authority on your behalf, no VAT)
Processing time
Filing: after the Protectorado's report. Decision by the Registro de Fundaciones (Register of Foundations): 90 days, with POSITIVE silence.
Where it is filed
Registro de Fundaciones (estatal o autonómico) y Protectorado competente ↗
What you receive
Application

Cost breakdown: Our fee 749 € plus the notarial deed of winding up (from around 60 €, with a variable fee) and registration at the Registro de Fundaciones (Register of Foundations). The Protectorado is involved..

Winding up and liquidation of a foundation: how is it filed?

  1. 1Answer the questions in the chat (around 7 minutes).
  2. 2We check the ground, the quorum and majority of the Patronato, the involvement of the Protectorado and what happens to the assets.
  3. 3Payment of 749 € plus the registry tasa (official fee): 84,79 € at state level or around 60 € at regional level.
  4. 4Signature of the mandato (power of attorney) from your mobile.
  5. 5We draft the minutes of the Patronato and the final inventory.
  6. 6We handle the consultation with, and the notification to, the competent Protectorado.
  7. 7If the Protectorado objects: we analyse the position and, if appropriate, take it to court.
  8. 8We coordinate the handover of the remaining assets to the approved recipient.
  9. 9Application to cancel the registration and deregistration of the NIF (tax ID) with the AEAT (Spanish tax authority) using Modelo 036.

Which documents do you need?

  • •Minutes of the Patronato certified by the secretary, with the resolution to wind up.
  • •Notification to the Protectorado and, where applicable, its favourable report.
  • •A final inventory with the assets and liabilities at closure.
  • •Documents on what happens to the remaining assets (the agreement with the receiving entity).
  • •If the ground is set out in the statutes: a reference to the relevant article.
  • •If it is a court judgment: a copy of the final judgment.

Legal basis and things to bear in mind

  • Framework: arts. 31-33 of Ley 50/2002 on Foundations + RD 1337/2005 (state level) + the regional laws.
  • Grounds (art. 31): expiry of the term, fulfilment of the aim, impossibility of achieving the aims, a ground set out in the statutes, a resolution of the Patronato ratified by the Protectorado, or a final judgment.
  • The involvement of the Protectorado is COMPULSORY: without its report the Registro de Fundaciones (Register of Foundations) will refuse to cancel the registration.
  • Key PROHIBITION (art. 33): the remaining assets may NOT go to the founder, the trustees or their relatives. They must go to entities with similar aims as provided for in the statutes or, failing that, to non-profit entities designated by the Protectorado.
  • Administrative deadline: 90 days, with POSITIVE silence.
  • Tasa (official fee): state level 84,79 € (Ministerio de Justicia / Ministry of Justice, 2026); regional level varies (around 60 € as a guide).
  • After the winding up is registered: deregister the NIF (tax ID) with the AEAT (Spanish tax authority) using Modelo 036, close the bank accounts and notify the Protectorado that the cancellation has taken effect.
  • If the remaining assets are negative: the liquidators are answerable for exercising due diligence; consider filing for insolvency if the foundation cannot pay.

Winding up and liquidation of a foundation: frequently asked questions

Winding up and liquidation of a foundation: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €834: Our fee 749 € plus the notarial deed of winding up (from around 60 €, with a variable fee) and registration at the Registro de Fundaciones (Register of Foundations). The Protectorado is involved.. Managora's fee is €906.29, 21% VAT included (€749.00 net + €157.29 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: There is no administrative tasa (official fee). Winding up and liquidating a foundation usually requires a public notarial deed (the notary's fee is payable by you) and the registration of the winding up at the Registro de Fundaciones (Register of Foundations), amounts that are separate from our own fee..

Winding up and liquidation of a foundation: how long does it take?

Filing: after the Protectorado's report. Decision by the Registro de Fundaciones (Register of Foundations): 90 days, with POSITIVE silence.

Winding up and liquidation of a foundation: which documents do I need?

You need to have to hand: Minutes of the Patronato certified by the secretary, with the resolution to wind up., Notification to the Protectorado and, where applicable, its favourable report., A final inventory with the assets and liabilities at closure., Documents on what happens to the remaining assets (the agreement with the receiving entity)., If the ground is set out in the statutes: a reference to the relevant article., If it is a court judgment: a copy of the final judgment.. 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) y Protectorado competente. 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) y Protectorado competente ↗.

Shall we get started with «Winding up and liquidation of a foundation»?

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