Since the entry into force of Spanish Law 10/1990, almost all of the clubs competing professionally in Spain are actually companies under the legal status of sports companies, whose ownership is in the hands of its shareholders.
Desde a entrada en vigor da Lei 10/1990, a práctica totalidade dos clubs que compiten de forma profesional en España son, en realidade, empresas, baixo a forma xurídica de sociedades anónimas deportivas, cuxa propiedade está en mans dos seus accionistas.