{"id":1936,"date":"2026-09-29T12:50:00","date_gmt":"2026-09-29T10:50:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1936"},"modified":"2026-10-14T13:51:30","modified_gmt":"2026-10-14T11:51:30","slug":"auditoria-fundacions-associacions-comunitat-valenciana","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/auditoria-fundacions-associacions-comunitat-valenciana\/","title":{"rendered":"Auditoria de fundacions i associacions a la Comunitat Valenciana: quan \u00e9s obligat\u00f2ria"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>Una fundaci\u00f3 ha d&#8217;auditar els seus comptes quan, al tancament, reuneix almenys dues de les circumst\u00e0ncies que fixa la seva llei: en les estatals, superar 2.400.000 \u20ac d&#8217;actiu, 2.400.000 \u20ac d&#8217;ingressos o 50 treballadors (art. 25.5 Llei 50\/2002); en les valencianes, la Llei 8\/1998 hi afegeix quatre sup\u00f2sits m\u00e9s (art. 21.6). Les associacions d&#8217;utilitat p\u00fablica s&#8217;auditen quan han de formular comptes en model normal (art. 5.4 RD 1740\/2003). I qualsevol entitat que rebi m\u00e9s de 600.000 \u20ac en subvencions en un exercici s&#8217;ha d&#8217;auditar (DA 2a RLAC).<\/div>\n<p>Patronats i juntes directives de la prov\u00edncia d&#8217;Alacant es plantegen sovint si s&#8217;han d&#8217;auditar. Ordenem aqu\u00ed la normativa vigent a la data d&#8217;aquesta actualitzaci\u00f3. Per a cooperatives, consulti la nostra guia sobre l&#8217;<a href=\"\/ca\/blog\/auditoria-cooperatives-comunitat-valenciana\/\">auditoria de cooperatives a la Comunitat Valenciana<\/a>.<\/p>\n<h2>Primer: fundaci\u00f3 estatal o valenciana?<\/h2>\n<p>La Llei 8\/1998, de fundacions de la Comunitat Valenciana, s&#8217;aplica a les fundacions que exerceixin principalment les seves funcions a la Comunitat Valenciana, segons el que determinin els seus estatuts (art. 1). Les que actuen en tot l&#8217;Estat o principalment en m\u00e9s d&#8217;una comunitat aut\u00f2noma s&#8217;inscriuen al Registre de Fundacions de compet\u00e8ncia estatal i es regeixen per la Llei 50\/2002 (art. 36.1).<\/p>\n<h2>Fundacions de compet\u00e8ncia estatal (Llei 50\/2002)<\/h2>\n<p>L&#8217;art. 25.5 obliga a auditar les fundacions que, a la data de tancament, reuneixin almenys dues d&#8217;aquestes circumst\u00e0ncies: actiu superior a 2.400.000 \u20ac; ingressos per l&#8217;activitat pr\u00f2pia m\u00e9s, si escau, xifra de negocis de l&#8217;activitat mercantil, superiors a 2.400.000 \u20ac; i m\u00e9s de 50 treballadors de mitjana. El canvi de situaci\u00f3 nom\u00e9s t\u00e9 efectes si es repeteix durant dos exercicis consecutius, excepte en el primer exercici des de la constituci\u00f3 o la fusi\u00f3 (art. 25.6).<\/p>\n<p>El Reglament de fundacions de compet\u00e8ncia estatal (RD 1337\/2005) afegeix que:<\/p>\n<ul>\n<li>Si els comptes s&#8217;han d&#8217;auditar, es formulen en els tres mesos seg\u00fcents al tancament (art. 28.1).<\/li>\n<li>El patronat designa l&#8217;auditor, en l&#8217;auditoria obligat\u00f2ria i en la volunt\u00e0ria, abans que acabi l&#8217;exercici que s&#8217;ha d&#8217;auditar (art. 31.1).<\/li>\n<li>Si no ho fa estant-hi obligat, el pot designar l&#8217;encarregat del Registre de fundacions a inst\u00e0ncia del protectorat o de qualsevol patr\u00f3 (art. 31.2).<\/li>\n<\/ul>\n<p>El patronat aprova els comptes en un m\u00e0xim de sis mesos des del tancament i els presenta al protectorat, amb l&#8217;informe d&#8217;auditoria si escau, en els deu dies h\u00e0bils seg\u00fcents (art. 25.2 i 25.7 Llei 50\/2002).<\/p>\n<h2>Fundacions de la Comunitat Valenciana (Llei 8\/1998)<\/h2>\n<p>L&#8217;art. 21.6 recull els mateixos tres l\u00edmits i hi afegeix quatre circumst\u00e0ncies. L&#8217;obligaci\u00f3 neix quan concorren almenys dues de totes elles:<\/p>\n<ul>\n<li>Preus cobrats als beneficiaris superiors al 50 % dels ingressos totals de l&#8217;exercici.<\/li>\n<li>Contractes amb patrons de l&#8217;art. 22.8 superiors al 15 % de les despeses totals de l&#8217;exercici.<\/li>\n<li>Participacions en societats mercantils superiors al 50 % del valor total del patrimoni.<\/li>\n<li>Alienacions o grav\u00e0mens de b\u00e9ns i drets en l&#8217;exercici superiors al 50 % del valor total del patrimoni.<\/li>\n<\/ul>\n<p>Tamb\u00e9 s&#8217;han d&#8217;auditar quan el patronat o el protectorat apreci\u00efn circumst\u00e0ncies d&#8217;especial gravetat en relaci\u00f3 amb el patrimoni, i l&#8217;informe ha d&#8217;indicar quines circumst\u00e0ncies el motiven. Regeix igualment la regla dels dos exercicis consecutius (art. 21.7).<\/p>\n<p>Els comptes s&#8217;aproven en un m\u00e0xim de sis mesos des del tancament (art. 21.3) i es presenten al protectorat de la Generalitat en els deu dies h\u00e0bils seg\u00fcents, amb el certificat de l&#8217;acord i, si escau, l&#8217;informe d&#8217;auditoria (art. 21.8). El reglament \u00e9s el Decret 68\/2011, de 27 de maig, del Consell (DOCV n\u00fam. 6534, de 02\/06\/2011). La Llei 3\/2026, de 29 de juny, de la Generalitat va modificar tots dos textos, per\u00f2 no l&#8217;art. 21. Les fundacions del sector p\u00fablic de la Generalitat tenen regles pr\u00f2pies de control financer i auditoria (art. 35.3).<\/p>\n<table>\n<thead>\n<tr>\n<th>Entitat<\/th>\n<th>Quan s&#8217;ha d&#8217;auditar<\/th>\n<th>Norma<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Fundaci\u00f3 de compet\u00e8ncia estatal<\/td>\n<td>Dues de tres: actiu &gt; 2.400.000 \u20ac, ingressos &gt; 2.400.000 \u20ac, m\u00e9s de 50 treballadors<\/td>\n<td>Art. 25.5 Llei 50\/2002<\/td>\n<\/tr>\n<tr>\n<td>Fundaci\u00f3 de la Comunitat Valenciana<\/td>\n<td>Dues de les set circumst\u00e0ncies de l&#8217;art. 21.6 o especial gravetat patrimonial<\/td>\n<td>Art. 21.6 Llei 8\/1998<\/td>\n<\/tr>\n<tr>\n<td>Associaci\u00f3 d&#8217;utilitat p\u00fablica<\/td>\n<td>Si ha de formular comptes anuals en model normal<\/td>\n<td>Art. 5.4 RD 1740\/2003<\/td>\n<\/tr>\n<tr>\n<td>Qualsevol entitat obligada a formular comptes<\/td>\n<td>Subvencions o ajudes p\u00fabliques de m\u00e9s de 600.000 \u20ac acumulats en un exercici<\/td>\n<td>DA 2a RLAC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Associacions declarades d&#8217;utilitat p\u00fablica<\/h2>\n<p>La Llei org\u00e0nica 1\/2002 remet al reglament els casos d&#8217;auditoria (art. 34.1). El RD 1740\/2003 obliga a auditar-se les entitats d&#8217;utilitat p\u00fablica que hagin de formular comptes en model normal; l&#8217;informe es posa a disposici\u00f3 dels associats abans de l&#8217;assemblea que aprovi els comptes (art. 5.4). Els comptes i la mem\u00f2ria d&#8217;activitats es presenten en els sis mesos seg\u00fcents al tancament (art. 5.1).<\/p>\n<p>Les normes d&#8217;adaptaci\u00f3 del PGC a les entitats sense finalitats lucratives permeten balan\u00e7 i mem\u00f2ria abreujats si no se superen dos d&#8217;aquests l\u00edmits: 4.000.000 \u20ac d&#8217;actiu, 8.000.000 \u20ac d&#8217;ingressos i 50 treballadors (norma 3a d&#8217;elaboraci\u00f3 dels comptes). Analitzi amb el seu auditor com es trasllada aix\u00f2 a la seva associaci\u00f3.<\/p>\n<p>La Llei 14\/2008, d&#8217;associacions de la Comunitat Valenciana, regula la declaraci\u00f3 d&#8217;inter\u00e8s p\u00fablic auton\u00f2mica; no hi hem localitzat un sup\u00f2sit propi d&#8217;auditoria, per\u00f2 conv\u00e9 revisar els estatuts i les bases de les ajudes.<\/p>\n<h2>Subvencions de m\u00e9s de 600.000 \u20ac i altres sup\u00f2sits<\/h2>\n<p>Segons la DA 2a RLAC, les entitats de qualsevol naturalesa jur\u00eddica que hagin de formular comptes anuals i rebin en un exercici subvencions o ajudes p\u00fabliques o de fons europeus per m\u00e9s de 600.000 \u20ac acumulats auditen aquest exercici i aquells en qu\u00e8 executin les operacions o inversions subvencionades. Ho expliquem a <a href=\"\/ca\/blog\/auditoria-obligatoria-subvencions-600000-euros\/\">la guia sobre l&#8217;auditoria obligat\u00f2ria per subvencions de m\u00e9s de 600.000 \u20ac<\/a>.<\/p>\n<p>La DA 3a RLAC preveu un sup\u00f2sit similar per a contractes amb el sector p\u00fablic, i la DA 1a vincula l&#8217;auditoria per mida a l&#8217;art. 263.2 LSC, que repassem a <a href=\"\/ca\/blog\/auditoria-obligatoria-llindars-2026\/\">la guia de llindars d&#8217;auditoria obligat\u00f2ria<\/a>. Com es combina aquest criteri amb els r\u00e8gims propis de fundacions i associacions s&#8217;ha d&#8217;analitzar cas per cas.<\/p>\n<p>No confongui aquesta auditoria amb l&#8217;informe sobre el compte justificatiu d&#8217;una subvenci\u00f3 concreta, que \u00e9s un altre enc\u00e0rrec: el tractem a <a href=\"\/ca\/blog\/informe-auditor-compte-justificatiu-subvencions\/\">l&#8217;article sobre el compte justificatiu<\/a> i en el nostre servei d&#8217;<a href=\"\/ca\/serveis\/auditoria-subvencions\/\">auditoria de subvencions<\/a>.<\/p>\n<h2>Quin pla comptable s&#8217;aplica<\/h2>\n<p>Les normes del RD 1491\/2011 s\u00f3n obligat\u00f2ries per a les fundacions de compet\u00e8ncia estatal i les associacions d&#8217;utilitat p\u00fablica (art. 3.1). Les entitats que durant dos exercicis consecutius no superin dos dels l\u00edmits de 4.000.000 \u20ac, 8.000.000 \u20ac i 50 treballadors poden aplicar el PGC PYMES amb les seves adaptacions (art. 6.1). L&#8217;ICAC va aprovar el 26\/03\/2013 els plans de comptabilitat de les entitats sense finalitats lucratives i de les pimes sense finalitats lucratives. Per a les fundacions valencianes, la Llei 8\/1998 remet a la normativa comptable aplicable a aquestes entitats (art. 21.4).<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>Qu\u00e8 passa si superem els l\u00edmits un sol any?<\/h3>\n<p>Per si sol, res: totes dues lleis exigeixen que la situaci\u00f3 es repeteixi durant dos exercicis consecutius, excepte en el primer exercici.<\/p>\n<h3>Una associaci\u00f3 petita amb una subvenci\u00f3 gran s&#8217;ha d&#8217;auditar?<\/h3>\n<p>S\u00ed, si ha de formular comptes anuals i rep en un exercici m\u00e9s de 600.000 \u20ac acumulats en subvencions o ajudes p\u00fabliques (DA 2a RLAC), independentment de la seva mida.<\/p>\n<h3>Qui nomena l&#8217;auditor?<\/h3>\n<p>En les fundacions estatals, el patronat (art. 31.1 RD 1337\/2005). En les associacions d&#8217;utilitat p\u00fablica, la certificaci\u00f3 de l&#8217;acord de l&#8217;assemblea que aprova els comptes recull, si escau, el nomenament d&#8217;auditors (art. 5.1 RD 1740\/2003).<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-25180\" target=\"_blank\" rel=\"noopener\">Llei 50\/2002, de fundacions (BOE): arts. 25 i 36<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2005-19154\" target=\"_blank\" rel=\"noopener\">RD 1337\/2005, Reglament de fundacions de compet\u00e8ncia estatal (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1999-1367\" target=\"_blank\" rel=\"noopener\">Llei 8\/1998, de fundacions de la Comunitat Valenciana (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-15683\" target=\"_blank\" rel=\"noopener\">Llei 3\/2026, de 29 de juny, de la Generalitat (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-5852\" target=\"_blank\" rel=\"noopener\">Llei org\u00e0nica 1\/2002, reguladora del dret d&#8217;associaci\u00f3 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-615\" target=\"_blank\" rel=\"noopener\">RD 1740\/2003, associacions d&#8217;utilitat p\u00fablica (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2011-18458\" target=\"_blank\" rel=\"noopener\">RD 1491\/2011, PGC d&#8217;entitats sense finalitats lucratives (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">RD 2\/2021, Reglament de la Llei d&#8217;auditoria de comptes (BOE)<\/a><\/li>\n<\/ul>\n<p>Si el seu patronat o la seva junta directiva necessita saber si l&#8217;entitat s&#8217;ha d&#8217;auditar aquest exercici, ho podem revisar amb els seus estatuts i les seves xifres. Conegui el nostre servei d&#8217;<a href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">auditoria de comptes anuals<\/a> i la nostra feina com a <a href=\"\/ca\/auditors-alacant\/\">auditors a Alacant<\/a> i <a href=\"\/ca\/auditors-valencia\/\">a Val\u00e8ncia<\/a>. <a href=\"\/ca\/contacte\/\">Posi&#8217;s en contacte amb el nostre equip<\/a> i estudiarem el seu cas.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Actualitzat el 08\/10\/2026. Aquest contingut \u00e9s informatiu i no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les fundacions estatals i les valencianes tenen sup\u00f2sits d&#8217;auditoria diferents: la Llei 8\/1998 afegeix quatre circumst\u00e0ncies als l\u00edmits de 2.400.000 \u20ac i 50 treballadors de la Llei 50\/2002. Repassem tamb\u00e9 l&#8217;auditoria de les associacions d&#8217;utilitat p\u00fablica, el sup\u00f2sit de subvencions de m\u00e9s de 600.000 \u20ac del RLAC i el pla comptable de les entitats sense finalitats lucratives.<\/p>\n","protected":false},"author":1,"featured_media":409,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Auditoria de fundacions i associacions a la CV","ca_meta_desc":"Quan s'han d'auditar les fundacions estatals i valencianes i les associacions d'utilitat p\u00fablica, i quan hi obliga una subvenci\u00f3 de m\u00e9s de 600.000 \u20ac.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[179],"tags":[],"class_list":["post-1936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sector-public-economia-social"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Auditoria de fundacions i associacions a la Comunitat Valenciana: quan \u00e9s obligat\u00f2ria - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ca\/blog\/auditoria-fundacions-associacions-comunitat-valenciana\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Auditoria de fundacions i associacions a la Comunitat Valenciana: quan \u00e9s obligat\u00f2ria - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Les fundacions estatals i les valencianes tenen sup\u00f2sits d&#039;auditoria diferents: la Llei 8\/1998 afegeix quatre circumst\u00e0ncies als l\u00edmits de 2.400.000 \u20ac i 50 treballadors de la Llei 50\/2002. 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