# Commission Decision (EU) 2016/2391 of 4 July 2016 on the State aid SA.29769 (2013/C) (ex 2013/NN) implemented by Spain for certain football clubs (notified under document C(2016) 4046) (Only the Spanish text is authentic) (Text with EEA relevance), Article 1

Extent: E+W+S+N.I.

By reserving the right to enjoy the preferential corporate tax rate for non-profit organisations to certain professional football clubs, the Seventh Additional Disposition of Law 10/1990, de 15 de octubre, del Deporte, constitutes State aid pursuant to Article 107(1) of the Treaty on the Functioning of the European Union in favour of those football clubs, notably Athletic Club Bilbao, Club Atlético Osasuna, FC Barcelona and Real Madrid CF. This aid has been unlawfully implemented by the Kingdom of Spain in breach of Article 108(3) of the Treaty on the Functioning of the European Union and is incompatible with the internal market.

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Source: https://www.legislation.gov.uk/eudn/2016/2391/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2016-2391/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.