What reporting and record keeping obligations do associations have in Catalonia?

Question from ABL, What reporting and record keeping obligations do associations have in Catalonia?

Answer from AI:

Associations in Catalonia, Spain, are subject to specific reporting and record keeping obligations to ensure transparency and compliance with the law. These obligations are mainly governed by the Spanish Associations Law (Ley Orgánica 1/2002) and the Catalan Associations Law (Llei 4/2008). It is essential for associations to be aware of these requirements to avoid potential legal issues.

Registration and Reporting Obligations

Associations in Catalonia must comply with the following registration and reporting obligations:

1. Registration: Associations must register with the Register of Associations of Catalonia (Registre d’Associacions de Catalunya) to obtain legal personality and enjoy the rights and benefits granted by law. The registration process requires submitting the association’s statutes, the founding members’ information, and other relevant documents.
2. Annual Reports: Associations are required to submit an annual report to the Register of Associations, including a summary of their activities, financial statements, and any changes in their governing bodies or statutes.
3. Changes in the Association: Associations must notify the Register of Associations of any changes in their statutes, governing bodies, or other relevant information within a specific period, usually 30 days from the date of the change.
4. Public Funding: Associations receiving public funding must submit additional reports and documentation to the relevant public authorities, detailing the use of the funds and the results of the funded activities.

Record Keeping Obligations

Associations in Catalonia must maintain the following records:

1. Membership Register: Associations must keep an up-to-date register of their members, including their personal information, membership status, and any changes in their membership.
2. Minutes Book: Associations must maintain a minutes book, recording the decisions and resolutions adopted by their governing bodies, such as the General Assembly and the Board of Directors.
3. Accounting Records: Associations must keep accurate and updated accounting records, reflecting their financial transactions, assets, and liabilities. These records must be kept for a minimum of six years.
4. Documentation: Associations must retain all relevant documentation related to their activities, such as contracts, agreements, permits, and licenses.

It is crucial for associations to comply with these reporting and record keeping obligations to ensure their legal status and avoid potential penalties. However, this information is provided for general guidance only, and it is recommended that associations consult with a legal professional for personalized advice and assistance with their specific obligations.

For more information on the legal framework governing associations in Catalonia, you can refer to the Spanish Associations Law (Ley Orgánica 1/2002) and the Catalan Associations Law (Llei 4/2008).