{"id":1072,"date":"2026-09-29T12:50:00","date_gmt":"2026-09-29T10:50:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1072"},"modified":"2026-10-14T09:40:13","modified_gmt":"2026-10-14T07:40:13","slug":"foundation-association-audit-valencian-community","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/en\/blog\/foundation-association-audit-valencian-community\/","title":{"rendered":"Auditing foundations and associations in the Valencian Community: when is it mandatory?"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">In brief<\/b>A foundation must have its accounts audited when, at the year-end, it meets at least two of the circumstances set by the law that governs it: for national foundations, more than \u20ac2,400,000 in assets, more than \u20ac2,400,000 in income or more than 50 employees (Article 25.5 of Law 50\/2002); for Valencian foundations, Law 8\/1998 adds four further circumstances (Article 21.6). Associations declared of public utility are audited when they must prepare their accounts using the standard format (Article 5.4 of Royal Decree 1740\/2003). And any entity receiving more than \u20ac600,000 in grants in a financial year must be audited (Second Additional Provision of the Regulation implementing the Spanish Audit Act, RLAC).<\/div>\n<p>Boards of trustees and management boards in the province of Alicante often ask whether they need to be audited. Here we set out the legislation in force at the date of this update. For cooperatives, see our guide to <a href=\"\/en\/blog\/cooperative-audit-valencian-community\/\">auditing cooperatives in the Valencian Community<\/a>.<\/p>\n<h2>First: national or Valencian foundation?<\/h2>\n<p>Law 8\/1998 on Foundations of the Valencian Community applies to foundations that carry out their activities mainly in the Valencian Community, as determined by their articles of association (Article 1). Those that operate throughout Spain or mainly in more than one autonomous community are registered in the Register of Foundations under national jurisdiction and are governed by Law 50\/2002 (Article 36.1).<\/p>\n<h2>Foundations under national jurisdiction (Law 50\/2002)<\/h2>\n<p>Article 25.5 requires an audit for foundations which, at the year-end, meet at least two of the following circumstances: total assets of more than \u20ac2,400,000; income from their own activity plus, where applicable, turnover from commercial activity, of more than \u20ac2,400,000; and an average of more than 50 employees. A change in situation only takes effect if it is repeated for two consecutive financial years, except in the first financial year after incorporation or merger (Article 25.6).<\/p>\n<p>The Regulation on foundations under national jurisdiction (Royal Decree 1337\/2005) adds that:<\/p>\n<ul>\n<li>If the accounts are to be audited, they are prepared within three months of the year-end (Article 28.1).<\/li>\n<li>The board of trustees appoints the auditor, for both mandatory and voluntary audits, before the end of the financial year to be audited (Article 31.1).<\/li>\n<li>If the board fails to do so when required, the auditor may be appointed by the officer in charge of the Register of Foundations at the request of the Protectorate (protectorado, the supervisory authority for foundations) or of any trustee (Article 31.2).<\/li>\n<\/ul>\n<p>The board of trustees approves the accounts within six months of the year-end and submits them to the Protectorate, with the audit report where applicable, within the following ten working days (Articles 25.2 and 25.7 of Law 50\/2002).<\/p>\n<h2>Foundations of the Valencian Community (Law 8\/1998)<\/h2>\n<p>Article 21.6 includes the same three limits and adds four circumstances. The obligation arises when at least two of all of them apply:<\/p>\n<ul>\n<li>Fees charged to beneficiaries exceeding 50% of the total income for the financial year.<\/li>\n<li>Contracts with trustees under Article 22.8 exceeding 15% of the total expenses for the financial year.<\/li>\n<li>Shareholdings in commercial companies exceeding 50% of the total value of the foundation\u2019s assets.<\/li>\n<li>Disposals or encumbrances of assets and rights during the financial year exceeding 50% of the total value of the foundation\u2019s assets.<\/li>\n<\/ul>\n<p>An audit is also required when the board of trustees or the Protectorate identifies circumstances of particular seriousness affecting the foundation\u2019s assets, and the report must state which circumstances gave rise to it. The rule of two consecutive financial years also applies (Article 21.7).<\/p>\n<p>The accounts are approved within six months of the year-end (Article 21.3) and submitted to the Generalitat\u2019s Protectorate within the following ten working days, with a certificate of the resolution and, where applicable, the audit report (Article 21.8). The implementing regulation is Decree 68\/2011 of 27 May of the Consell (DOCV no. 6534 of 2 June 2011). Generalitat Law 3\/2026 of 29 June amended both texts, but not Article 21. Foundations in the Generalitat\u2019s public sector have their own financial control and audit rules (Article 35.3).<\/p>\n<table>\n<thead>\n<tr>\n<th>Entity<\/th>\n<th>When it must be audited<\/th>\n<th>Provision<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Foundation under national jurisdiction<\/td>\n<td>Two out of three: assets &gt; \u20ac2,400,000, income &gt; \u20ac2,400,000, more than 50 employees<\/td>\n<td>Article 25.5 of Law 50\/2002<\/td>\n<\/tr>\n<tr>\n<td>Foundation of the Valencian Community<\/td>\n<td>Two of the seven circumstances in Article 21.6, or particularly serious circumstances affecting its assets<\/td>\n<td>Article 21.6 of Law 8\/1998<\/td>\n<\/tr>\n<tr>\n<td>Association declared of public utility<\/td>\n<td>If it must prepare its annual accounts using the standard format<\/td>\n<td>Article 5.4 of Royal Decree 1740\/2003<\/td>\n<\/tr>\n<tr>\n<td>Any entity required to prepare accounts<\/td>\n<td>Grants or public aid of more than \u20ac600,000 in aggregate in a financial year<\/td>\n<td>Second Additional Provision of the RLAC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Associations declared of public utility<\/h2>\n<p>Organic Law 1\/2002 leaves the audit cases to be set by regulation (Article 34.1). Royal Decree 1740\/2003 requires public utility entities that must prepare their accounts using the standard format to be audited; the report is made available to members before the general meeting that approves the accounts (Article 5.4). The accounts and the report on activities are submitted within six months of the year-end (Article 5.1).<\/p>\n<p>The rules adapting the Spanish General Accounting Plan to non-profit entities allow an abridged balance sheet and notes if two of the following limits are not exceeded: \u20ac4,000,000 in assets, \u20ac8,000,000 in income and 50 employees (rule 3 on the preparation of the accounts). Discuss with your auditor how this applies to your association.<\/p>\n<p>Law 14\/2008 on Associations of the Valencian Community governs the regional declaration of public interest; we have not found any specific audit requirement in it, but the articles of association and the terms of any aid should be checked.<\/p>\n<h2>Grants of more than \u20ac600,000 and other cases<\/h2>\n<p>Under the Second Additional Provision of the RLAC, entities of any legal form that are required to prepare annual accounts and receive in a financial year grants or public aid, or EU funds, of more than \u20ac600,000 in aggregate must have that financial year audited, together with the years in which they carry out the subsidised operations or investments. We explain this in <a href=\"\/en\/blog\/mandatory-audit-grants-600000-euros\/\">our guide to mandatory audits for grants of more than \u20ac600,000<\/a>.<\/p>\n<p>The Third Additional Provision of the RLAC provides for a similar case for public sector contracts, and the First Additional Provision links the size-based audit to Article 263.2 of the Spanish Companies Act (LSC), which we review in <a href=\"\/en\/blog\/mandatory-audit-thresholds-2026\/\">our guide to mandatory audit thresholds<\/a>. How this criterion interacts with the specific regimes for foundations and associations must be analysed case by case.<\/p>\n<p>Do not confuse this audit with the report on the expenditure statement for a specific grant, which is a different engagement: we cover it in <a href=\"\/en\/blog\/auditor-report-grant-expenditure-statement\/\">our article on the grant expenditure statement<\/a> and in our <a href=\"\/en\/services\/grant-audit\/\">grant audit<\/a> service.<\/p>\n<h2>Which accounting plan applies?<\/h2>\n<p>The rules in Royal Decree 1491\/2011 are mandatory for foundations under national jurisdiction and for associations declared of public utility (Article 3.1). Entities that, for two consecutive financial years, do not exceed two of the limits of \u20ac4,000,000, \u20ac8,000,000 and 50 employees may apply the Spanish General Accounting Plan for SMEs (PGC PYMES) with its adaptations (Article 6.1). On 26 March 2013 the Spanish Institute of Accounting and Auditing (ICAC) approved the accounting plans for non-profit entities and for small and medium-sized non-profit entities. For Valencian foundations, Law 8\/1998 refers to the accounting rules applicable to these entities (Article 21.4).<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>What happens if we exceed the limits for just one year?<\/h3>\n<p>On its own, nothing: both laws require the situation to be repeated for two consecutive financial years, except in the first financial year.<\/p>\n<h3>Does a small association with a large grant have to be audited?<\/h3>\n<p>Yes, if it is required to prepare annual accounts and receives more than \u20ac600,000 in aggregate in grants or public aid in a financial year (Second Additional Provision of the RLAC), regardless of its size.<\/p>\n<h3>Who appoints the auditor?<\/h3>\n<p>In national foundations, the board of trustees (Article 31.1 of Royal Decree 1337\/2005). In associations declared of public utility, the certificate of the resolution of the general meeting approving the accounts includes, where applicable, the appointment of the auditors (Article 5.1 of Royal Decree 1740\/2003).<\/p>\n<h2>Official sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-25180\" target=\"_blank\" rel=\"noopener\">Law 50\/2002 on Foundations (BOE): Articles 25 and 36<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2005-19154\" target=\"_blank\" rel=\"noopener\">Royal Decree 1337\/2005, Regulation on foundations under national jurisdiction (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1999-1367\" target=\"_blank\" rel=\"noopener\">Law 8\/1998 on Foundations of the Valencian Community (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-15683\" target=\"_blank\" rel=\"noopener\">Generalitat Law 3\/2026 of 29 June (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-5852\" target=\"_blank\" rel=\"noopener\">Organic Law 1\/2002 on the Right of Association (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-615\" target=\"_blank\" rel=\"noopener\">Royal Decree 1740\/2003 on public utility associations (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2011-18458\" target=\"_blank\" rel=\"noopener\">Royal Decree 1491\/2011, accounting plan for non-profit entities (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Royal Decree 2\/2021, Regulation implementing the Spanish Audit Act (BOE)<\/a><\/li>\n<\/ul>\n<p>If your board of trustees or management board needs to know whether the entity must be audited this financial year, we can review it against your articles of association and your figures. Find out about our <a href=\"\/en\/services\/annual-accounts-audit\/\">annual accounts audit<\/a> service and our work as <a href=\"\/en\/auditors-alicante\/\">auditors in Alicante<\/a> and <a href=\"\/en\/auditors-valencia\/\">auditors in Valencia<\/a>. <a href=\"\/en\/contact\/\">Contact our team<\/a> and we will look at your case.<\/p>\n<p class=\"ca-note\">Article prepared by Controlaudit\u2019s technical team. Updated on 8 October 2026. This content is for information purposes only and is not a substitute for professional advice on your specific case.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>National and Valencian foundations have different audit cases: Law 8\/1998 adds four circumstances to the \u20ac2,400,000 and 50-employee limits of Law 50\/2002. We also look at the audit of associations declared of public utility, the RLAC case of grants of more than \u20ac600,000 and the accounting plan for non-profit entities.<\/p>\n","protected":false},"author":1,"featured_media":409,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Foundation and association audits: Valencian Community","ca_meta_desc":"When national and Valencian foundations and public utility associations must be audited, and when a grant of more than \u20ac600,000 makes an audit mandatory.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[108],"tags":[],"class_list":["post-1072","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-public-sector-social-economy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Auditing foundations and associations in the Valencian Community: when is it mandatory? - 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\/en\/blog\/foundation-association-audit-valencian-community\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Auditing foundations and associations in the Valencian Community: when is it mandatory? - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"National and Valencian foundations have different audit cases: Law 8\/1998 adds four circumstances to the \u20ac2,400,000 and 50-employee limits of Law 50\/2002. 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