Deeds and formalities relating to associations and foundations give rise to the collection of fees in accordance with the table below:
Description of service | Fee | |
---|---|---|
a) Drafting of articles of association, in the event of the contribution of assets subject to land registration | Tax brackets | Applicable rate |
0 to €6,500 | 3.87% | |
From €6,501 to
17,000 € |
1.596% | |
From €17,001 to
60,000 € |
1.064% | |
Over €60,000 | 0.799% | |
b) Application for registration of the association ( article 28 annex of the code of civil procedure ) | 37.73 € | |
c) Division or devolution after dissolution | Tax brackets | Applicable rate |
0 to €6,500 | 4.837% | |
From €6,501 to €17,000 | 1.996% | |
From €17,001 to €60,000 | 1.33% | |
Over €60,000 | 0.998% |