Transparency | Official Website | Athletic Club



1. Institutional information and structure

Character, legal status and functions
In accordance with its Statutes, Athletic Club is a private non-profit association with its own legal personality that is attached to the Basque Football Federation (La Federación Vizcaína de Fútbol). Athletic Club’s social objective is to promote and implement a range of sporting activities, especially football.

Relevant Laws and Regulations
• Athletic Club’s Statutes (also function as Internal Regime Regulations). DOWNLOAD (Spanish)
• General Regulations. DOWNLOAD (Spanish)
• Basque Government applied laws and regulations. SEE (Spanish)
• National Sports Council (CSD) applied laws and regulations. SEE
• FIFA laws and regulations. SEE
• UEFA regulations. SEE
• Royal Spanish Football Federation (RFEF) regulations. SEE (Spanish)
• LaLiga regulations. SEE

Organisational structure
• Professional profiles: Board of Directors
• Institutional structure. DOWNLOAD (Spanish)

Code of Ethics
• Athletic Club has a Compliance Programme. As part of this programme, the Club has a Code of Ethics that is compulsory for the following groups of people: members of the Board of Directors, members of the Disciplinary Commission and the Club’s Appeals Committee, as well as employees and directors. See Code of Ethics 
• The Club has a Regulatory Compliance Officer, whose tasks are currently carried out by the Club’s Legal Director, Mr. Juan Manuel de Sosa.
• Channel for communicating and reporting issues
Any person who wishes to communicate any issue in relation to the Code of Ethics or any other related aspect can contact this address: [email protected] This specific complaints channel is also accessible through the Contact section.
• Athletic Club is also a pioneer among LaLiga clubs when it comes to child protection, having created a sports specific Child Protection Programme, which is managed by a Child Protection Officer (Juan Ignacio Alonso). More information is available in the Aterpe Programme section.

Information about the Club
• Information
about all the different teams and age-groups that make up Athletic Club (squads, calendars, league tables, etc) can be found in the teams section.
• Athletic Club currently has a total of 254 minors under its discipline.
• Official information channels (social networks) are in the Club/About the Club section.
• Contact details for the Club and its different departments are in the Contact section.
• No surveys have been conducted among Club Members or the public regarding satisfaction or the quality of services provided by the club.
• Corporate Social Responsibility (CSR). This is the focus of the Athletic Club Foundation’s projects and activities, a summary of which can be seen in the following annual report from 2021: DOWNLOAD
In addition, permanent information on all these issues can be found on the Foundation’s own website and in the News/Foundation section of the club’s official website.
The Athletic Club Foundation’s budgets can be consulted by clicking the following link: SEE

The Club has placed the current transparency section on the official website, it is accessible from the Club/About the Club section.
• There is an internal search engine in the form of a magnifying glass clearly visible at the top of the page (desktop version) and below the main image slider (mobile version). In addition, users can access any content through the news search engine in the Previous News section.
• The website has a space reserved for Club Members, which can be accessed via the MEMBERS' TXOKO link. The icon for this section is clearly visible at the top of the website in the form of a lion.
• News related to the Members General Meetings and/or the agreements of the Board of Directors are published on the website in the news section.

Fan Clubs
Athletic Club fan clubs have their own space on the website, where they can find all their details and manage their relationship with the club, either by sending an e-mail to [email protected] (in the case of fan club members) or through a specific page for the management of Fan Clubs (for those in charge). See Club/Fan Clubs.
• Special conditions:
Official fan clubs are able to request the reservation of paid tickets for first team matches. The Club, considering all demands, will attend to these requests as far as possible. In the case of away matches, the requests of Club Members will always be prioritised.
• Furthermore, the entire process for creating an official fan club is detailed in the Club/Fan Clubs section.

Match tickets when Athletic Club is the visiting club
Regulations must be followed when Athletic Club is the visiting club. The tickets must be registered and sold through Athletic Club. DOWNLOAD (Spanish)


2. Economic, budgetary and statistical information

Budgets and Annual Accounts
Annual Accounts 2021-22

Audit Report 2021-22
Season Budget 2022-23

Accounting information for the 2021-2022 season (in € thousands)
Relevant income
Relevant expenses: 145,552
Resultant break-even point (balance): 54,137
• Details of Relevant Income (in € thousands):
Ticket office: 32,924
* Sponsorship and Advertising: 8,953
* Broadcasting rights: 66,699
* Commercial activities: 6,819
* Other operating income: 5,204
* Profits from the sale of players’ federative rights: –
* Gains on divestment of tangible fixed assets: –
* Financial income: 3
* Income from non-monetary items: 0
* Income transactions with related parties above reasonable: 0
* Income from transactions unrelated to football or the Club: 0
* Treatment of income and expenses derived from removals due to competitions: 0
• Details of Relevant Expenses (in € thousands):
Cost of sales/materials: 3,881
* Employee benefit expenses: 102,130
* Other operating expenses: 25,487
* Amortization and depreciation of federative rights or of players: 13,975
* Losses due to the divestment of players’ federative rights: 0
* Financial costs and dividends: 77
* Expenditure on transactions with related parties below fair value: 0
* Expenses on academy development activities: 0
* Expenses on community development activities: 0
* Non-cash debits/credits: 1,548
* Financial costs directly attributable to the construction of tangible fixed assets: : 0
* Operating costs unrelated to football or the club.: 0

Financial-Economic Indicators
(in € thousands)
Net Equity as of June 30, 2022: 103,403
Club’s total debts/Relevant income = -78%. (When net debts exceed 100% of an entity’s relevant income at the end of the sporting season, June 30, it is considered a sign of possible future financial instability).
Investment in players: 555. None of these operations involved investment funds.
Amounts received in sales -80,000 (2018/19; 1 player); 65,000 (2017/18; 1 player)- and loans of players (Intangible sporting assets) note 5 of Annual Accounts
Expenditure related to the first-team squad
First-team squad wage limit: 127,710 (2022/23); (2021-22) 111,818

Details about borrowings
(in € thousands)
There are NO deferred debts.  
The ordinary amounts of debt (without deferments) are the following:
• Debts with public administrations. a) Customs & Revenues: 28,632; b) Social Security: 362
Private Debt.. a) Credit entities: 0; b) Other debts: 0
Debts and credit with employees: 0
There are NO outstanding or deferred debts owed to private or public entities, or employees.
The Club has NO arranged or pre-arranged agreements with creditors, nor any other kind of similar situation.

Date of the filing and submitting of accounts
• Date for submitting accounts with the Merchant Registry

As Athletic Club is an association and not a trading company, it does not have to file its accounts with the Merchant Registry.
• Date on which the last accounts were submitted to the National Sports Council (Consejo Superior de Deportes)
As soon as they were prepared by the Club’s Board of Directors, the accounts relating to the 2021/22 season ending on June 30, 2022, were submitted to the National Sports Council (CSD) on November 15, 2022. Details included: Balance, Profit/Loss account, Cash Flow Statements, A statement of changes in Equity, Annual Report, Management Report and Audit Report.
• Date on which the last accounts were filed with La Liga Nacional de Fútbol Profesional
As soon as they were prepared by the Club’s Board of Directors, the accounts relating to the 2021/22 season ending on June 30, 2022, were submitted to LNFP on November 15, 2022. Details included: Balance, Profit/Loss account, Cash Flow Statements, A statement of changes in Equity, Annual Report, Management Report and Audit Report.

Agreements with Public Administrations
Contracting with the Public Administration
San Mamés Barria S.L. General Partnership agreement
San Mamés Barria S.L. Industrial Lease Agreement
The industrial lease agreement for the San Mamés Stadium has a duration of 50 years as of September 2013, and can be renewed for another 50 years.
The rent for the 2021-22 season amounted to 529,353.24 euros, and additionally, as a result of the agreements between the members of San Mames Barria S.L., from the completion of the new stadium and during the rental period, the Club cedes certain spaces, uses and rights to the other members of San Mames Barria, S.L. in return for their contribution. 

Agreements with the Public Administration
San Mamés Barria S.L. General Partnership agreement More information
Public Subsidies and aid
San Mamés Barria S.L. General Partnership agreement
Fundación Bizkaia-Bizkaialde
Athletic Club contributes €75,000 to this programme and receives €51,233 for women’s football.

Remuneration for Management Bodies
Members of the Board of Directors:
None of the people who sit on Athletic Club’s Board of Directors, after having been elected by Club Members, receives compensation for the execution of duties.
Senior Management MembersThe total remuneration, including allowances, of all the Directors during the financial year which ended on 30 June 2022 amounted to 2,250,437.23 euros gross. The Directors have not subscribed to any pension or retirement plans payable by the Club and at the end of the year, as of the date 30 June 2022, they had not received any advances from the Club.
Representation and travel expenses for Club employees and members of the Board of Directors are not reimbursed. The Club only reimburses its employees for justified expenses incurred in the execution of their duties within the Club.

Economic and Management Control 
• Economic and Management Control
Economic-Financial Management and Control Systems (Spanish)

Procurement and Contracting procedures
Executive summary of the Procurement and Contracting Procedures (Spanish)
Report of the Economic and Procurement Committee 2022 (Spanish)


The following are Athletic Club’s most relevant suppliers: DOWNLOAD

Safety and capacity
San Mamés Internal Regiment DOWNLOAD (Spanish)
Welcome Handbook
Practical Guide for Fans. DOWNLOAD (Spanish)
Stadium Rules and Regulations 
in the San Mamés/Access section.
Prohibited symbologyMotives for sanction. DOWNLOAD
• San Mamés attendance data:
The attendance figures for each fixture played at San Mamés in LaLiga 2021-22 can be found in the pages published after every game in the teams/matches section.