1. INTRODUCTION.

 to. Concept.
 b. Types of Associations.

2. LEGAL STATUS.

Legal a.Personalidad.
b.Características common associations.
c. Bodies of the association.
d. Functioning.
and. Legislation.

3. INCORPORATION

to. Introduction.

b. Inscription.
1) Hold the Founding Meeting of the association.
2) Identify the record where applicable enrollment.
3) Documentation required.

c. CIF.
d. Inscription.
and. Other registrable acts.

4. DOCUMENTARY OBLIGATIONS
a.Relación associated.

b. Accounting.
1) Daybook.
2) Book inventory.
3) Annual Accounts.
4) Ledger

c. Minute book.
d. Obligation of accountability.

5. FISCALIDAD

to. OBLIGATIONS CENSUS O declarative.
1) CIF.
2) High Economic Activity.
3) Statement third operations.
4) Statement of donations received.

b. OBLIGATIONS contributive.
1) Transfer Tax
2) REAL ESTATE TAX
3) business tax.
4) VALUE ADDED TAX.
5) INCOME TAX.
6) INCOME TAX OF INDIVIDUALS.