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41°08′ N 1°16′ E

Gimnàstic de Tarragona

Tier 3Primera Federación, Grupo 2Tarragona, Cataluña, SpainOn the globe

Founded
1 March 1886
Ground
Nou Estadi Costa Daurada14,591 seats · opened 1972
Full name
Club Gimnàstic de Tarragona

Who owns Gimnàstic de Tarragona

No majority shareholder: Westerinvest AB 41.64% and the city council 7.07%, all others below them (accounts, 30 June 2025); the board holds or represents 83% (December 2025).

No single controlling owner

As of December 2025High confidenceSources: Gimnàstic de Tarragona, Gimnàstic de Tarragona

From the pitch to the top

The company that fields the team, then each holder above it.

Fields the first teamClub Gimnàstic de Tarragona, S.A.D.Sociedad anónima, Spain, NIF A43685213

Changes of control

  1. 10 July 2025

    A buyer invested in a capital increase.

    Loans from the main shareholders capitalised (the 2024-25 accounts date the conversion 10 July 2025); share capital becomes €13.7m.

    • Capital put in€3.80mreported

    High confidenceSource: 2Playbook

Gimnàstic de Tarragona’s finances

From its published accounts and league records. Figures compare only with clubs at the tier it played that season.

Against its tier

Gimnàstic de Tarragona's revenue of €3.27m is the 3rd highest of the 18 Primera Federación clubs with published accounts

In 2024-25 it spent €1.00 on staff for every €1 of revenue; the typical Primera Federación club spent €1.35.

  • Gimnàstic de Tarragona
  • Other Primera Federación clubs
Revenue18 clubs
Staff per €1 of revenue17 clubs

Each club's newest recorded accounts since 2021–22, at the tier it played that season. If that year's revenue cannot be separated from player trading, the club is omitted rather than using an older year. Coverage counts comparable accounts, not every club with financial data. Revenue excludes player-sale income. Where that income is included in the published total, we subtract the statement's separately reported player-trading figure. Some statements group loan fees and other player income with sale gains; those are removed together. Otherwise loan fees remain included. These are comparisons across accounting formats, not identical revenue definitions. Gimnàstic de Tarragona: Reported revenue €3.27m; player-sale gains already excluded. The scales are logarithmic.

Revenue€3.27m2024-25
Staff costs€3.28m2024-25
Net result−€924k2024-25
Equity
€9.47m
accounts, 2024-25
Public money
€60k
awarded, 2025-26, 1 records

The accounts

Club Gimnàstic de Tarragona, S.A.D., the entity that fields the team · 2020-21 to 2024-25

Line2024-25Tier 3 · abridged accounts · audited2023-24Tier 3 · abridged accounts · audited2022-23Tier 3 · audited2021-22Tier 3 · audited2020-21Tier 3 · audited
Profit and loss
Revenue€3.27m€2.87m€2.40m€1.96m€1.18m1
TV money€163k€253k€365k€321k€70k
League and federation distributions————€1.95m2
Matchday€1.47m3€1.19m4€1.08m5€713k6€583k7
Sponsorship€737k8€607k9€525k10€517k11€307k12
Commercial€902k13€817k14€423k15€406k16€219k17
Subsidies€686k18€658k19€547k19€797k19€550k19
Other revenue€346k20€217k20€197k20€136k21€109k22
Player sales€154k23€267k24€177k25€48.8k26€291k27
Staff costs€3.28m€3.25m€3.48m€3.31m€2.99m
Wage bill———€2.70m28€2.43m29
Players' wages€1.97m30€2.07m31€2.18m32€2.17m33€1.97m34
Other operating costs€1.82m35€1.50m36€1.40m37€1.61m38€1.19m39
Travel€414k€277k€190k€362k€91.9k
Player amortisation€0€9,000€3,000€69k€67.3k
Other depreciation€261k40€707k€708k41€718k42€728k43
Operating result−€1.15m−€1.13m−€1.81m−€2.18m−€427k44
Financial result−€70k−€86.6k−€62.4k−€52.5k−€26.7k
Result before tax−€1.22m−€1.21m−€1.87m−€2.23m−€454k
Income tax−€291k45−€296k45−€464k45−€555k45−€111k45
Net result−€924k−€918k−€1.41m−€1.68m−€343k
Balance sheet
Total assets€15.7m€16.1m€5.21m€5.41m€6.17m
Non-current assets€13.7m46€13.5m47€3.23m48€3.49m49€3.73m50
Player registrations (book value)€051—€9,000€3,000€67k
Property and equipment€2.15m€2.10m€337k€418k€514k
Current assets€1.96m€2.62m€1.98m€1.91m€2.45m
Transfer fees receivable——€333k52€256k53€361k53
Cash€60.4k€445k€7,202€69.7k€280k
Equity€9.47m54€6.90m55−€1.27m56€779k57€2.92m58
Share capital€13.7m€9.96m€6.94m€6.94m€6.94m
Liabilities€6.19m€9.25m€6.48m€4.63m€3.25m
Non-current liabilities€4.03m€5.78m€2.60m€2.78m€1.15m
Current liabilities€2.16m€3.47m€3.88m€1.85m€2.09m
Provisions€0€2,14459€13.1k59€11.7k59€5,62959
Financial debt€251k60€394k61€615k62€829k63€1.15m64
Tax and social security debt€515k€342k€374k65€334k65€254k65
Transfer fees payable€12.8k66—€25k67€28.9k67€9,78468
Shareholder loans€1.60m69€4.80m70€3.47m71€1.65m72—
Cash flow
Cash from operations——−€1.91m−€1.53m−€54.6k
Cash from investing——−€12.3k−€9,296−€19.2k
Cash from financing——€1.86m73€1.33m74−€1.03m75
Net change in cash——−€62.5k−€211k−€1.10m
Money from owners
Capital increase€3.78m76€3.02m77———
Transfers and people
Employees61.2149.2548.157847.3878—
Players23.927922.877921.847921.9779—
Notes on 79 figures, in the accounts’ own words
  1. Revenue: Competitions €2,000, members €581,497.68, broadcasting €70,000, commercialisation €218,734.76, advertising €307,319.43.
  2. League and federation distributions: Ingresos LFP, in other operating income (see the qualification).
  3. Matchday: Competitions €305,589.53, members and season tickets €1,163,298.75.
  4. Matchday: Competitions €287,340.91, members and season tickets €903,276.99.
  5. Matchday: Competitions €196,750.99 (of which Copa del Rey €131,104.55), members and season tickets €887,289.80.
  6. Matchday: Competitions €66,087.10, members and season tickets €647,275.96.
  7. Matchday: Competitions €2,000 and members and season tickets €581,497.68.
  8. Sponsorship: Ingresos por publicidad: static €159,077.49, dynamic €77,645.29 and other €499,974.46.
  9. Sponsorship: Ingresos por publicidad: static €115,030, dynamic €90,289.98 and other €401,255.12.
  10. Sponsorship: Ingresos por publicidad: static €147,504.63, dynamic €89,310 and other €288,438.74.
  11. Sponsorship: Ingresos por publicidad: static €117,554.14, dynamic €90,900.72 and other €308,633.60.
  12. Sponsorship: Ingresos por publicidad: static €92,385, dynamic €13,580 and other €201,354.43.
  13. Commercial: Comercialización: shops €187,814.99 and sponsorship €714,081.66.
  14. Commercial: Comercialización: shops €188,842.15, sponsorship €626,018.19 and other €1,652.89.
  15. Commercial: Comercialización: shops €86,664.42 and sponsorship €335,853.94.
  16. Commercial: Comercialización: shops €22,399.53 and sponsorship €383,948.95.
  17. Commercial: Comercialización: shops €17,424.88 and sponsorship €201,309.88.
  18. Subsidies: Subvenciones a la explotación y otros; the Ajuntament de Tarragona gave €300,000.
  19. Subsidies: Subvenciones a la explotación y otros.
  20. Other revenue: Other operating income, other than grants.
  21. Other revenue: Other operating income, other than grants and €10,000 of player-loan fees (cesiones).
  22. Other revenue: Other operating income.
  23. Player sales: Gain on disposal of player registrations, net of book value (resultado por enajenaciones): transfers €137,250 and other €17,068.51.
  24. Player sales: Net result on player transfers (resultado por enajenaciones): gains €282,282.54 less losses €14,863.54.
  25. Player sales: Gain on disposal of player registrations (beneficios procedentes del traspaso de jugadores, resultado por enajenaciones); no losses.
  26. Player sales: Net result on player transfers (resultado por enajenaciones): gains €58,766.14 less losses €10,000.
  27. Player sales: Gains on player transfers €294,058.54 (of which transfers €90,000) less losses €3,375, net of book value.
  28. Wage bill: Sum of the wage lines: non-sports staff €791,816.66, registrable squad €1,828,055.48, non-registrable squad €82,179.08.
  29. Wage bill: Sum of the wage lines: non-sports staff €685,884.48, registrable squad €1,656,368.37, non-registrable squad €86,728.30.
  30. Players' wages: Registrable squad cost: wages €1,570,597.49 and Social Security €397,365.83.
  31. Players' wages: Registrable squad cost.
  32. Players' wages: Registrable squad cost (gastos de plantilla deportiva inscribible en la LFP), wages and social charges.
  33. Players' wages: Registrable squad cost: wages €1,828,055.48 and Social Security €340,139.11.
  34. Players' wages: Registrable squad cost: wages, severance €45,068.66 and Social Security €264,091.48.
  35. Other operating costs: Includes travel and €92,694 of registrable players' acquisition costs.
  36. Other operating costs: Includes travel and €90,275 of registrable players' acquisition costs.
  37. Other operating costs: Includes travel and €124,675 of registrable players' acquisition costs.
  38. Other operating costs: Includes travel and €98,150 of registrable players' acquisition costs.
  39. Other operating costs: Includes travel and €100,000 of registrable players' acquisition costs; supplies a further €77,117.19.
  40. Other depreciation: Intangible assets (concessions) €177,408.72 and property and equipment €83,341.
  41. Other depreciation: Intangible assets (concessions) €621,764.88 and property and equipment €86,075.80.
  42. Other depreciation: Intangible assets (concessions) €621,764.88 and property and equipment €96,104.28.
  43. Other depreciation: Concession €621,764.88 and property and equipment €106,173.98. Concession of the Nou Estadi and annex amortised at €621,764.88 a year, matched by the same amount of capital grants taken to income.
  44. Operating result: Other results −€77,477.75.
  45. Income tax: A tax income.
  46. Non-current assets: Includes concessions €8,688,592.51 and deferred tax assets €2,802,902.74.
  47. Non-current assets: Includes concessions €8,865,438.23 and deferred tax assets €2,511,819.51.
  48. Non-current assets: Includes deferred tax assets €2,215,464.92 and concessions €621,764.95.
  49. Non-current assets: Includes deferred tax assets €1,775,755.09 and concessions €1,243,529.83.
  50. Non-current assets: Includes the concession (€1,865,294.71) and deferred tax assets (€1,220,433.24).
  51. Player registrations (book value): None: the intangible assets are concessions.
  52. Transfer fees receivable: Entidades deportivas deudoras por traspasos/cesiones; another €194,175.50 is owed by sports entities for other items.
  53. Transfer fees receivable: Entidades deportivas deudoras por traspasos/cesiones.
  54. Equity: Includes €6,516,097.08 of capital grants; fondos propios €2,951,383.24.
  55. Equity: Includes €6,649,078.68 of capital grants; fondos propios €249,723.93.
  56. Equity: Includes €466,323.44 of capital grants; fondos propios −€1,734,596.98.
  57. Equity: Includes €932,647.16 of capital grants; fondos propios −€153,459.57.
  58. Equity: Includes €1,398,970.88 of capital grants; fondos propios €1,525,361.98.
  59. Provisions: Short-term.
  60. Financial debt: Bank debt (short term); other financial liabilities (€1,855,000 long, €365,000 short term) are mostly loans and contributions from shareholders.
  61. Financial debt: Bank debt, long and short term.
  62. Financial debt: Bank debt: long term €340,478.96, short term €274,121.61.
  63. Financial debt: Bank debt: long term €514,541.96, short term €314,602.38.
  64. Financial debt: Bank debt: long term €685,840.68, short term €466,002.73.
  65. Tax and social security debt: Otras deudas con las Administraciones Públicas.
  66. Transfer fees payable: Debts with sports entities for transfers (FC Barcelona €10,784, FC Andorra €2,000).
  67. Transfer fees payable: Deudas con entidades deportivas (short term).
  68. Transfer fees payable: Deudas con entidades deportivas.
  69. Shareholder loans: Westerinvest AB's loan for the Ciudad Deportiva (€1,400,000 long term, €200,000 short term), per the related-party note.
  70. Shareholder loans: Westerinvest AB: convertible loans €2,800,000 (long term) and loans €2,000,000 (short term), per the related-party note.
  71. Shareholder loans: Related-party loans (note 18): Westerinvest AB convertible loans €1,500,000 long and €1,500,000 short term, loans from other shareholders €395,000 and other related parties €75,000, inside other financial liabilities.
  72. Shareholder loans: Related-party loans (note 18): Westerinvest AB convertible loan €1,500,000 (long term) and €150,000 from other shareholders (short term).
  73. Cash from financing: €2,165,000 from group companies and shareholders and €400,000 of other loans, less €708,549.72 repaid to banks.
  74. Cash from financing: Loans from group companies and shareholders.
  75. Cash from financing: Bank repayments.
  76. Capital increase: Capital increase by conversion of loans from shareholders and others (compensación de créditos), in the fondos propios movement (note 11).
  77. Capital increase: Additions to share capital in the fondos propios movement (note 11).
  78. Employees: Average headcount (note 20).
  79. Players: Average professional football staff.

2024-25: Source: Gimnàstic de Tarragona2023-24: Source: Gimnàstic de Tarragona2022-23: Source: Gimnàstic de Tarragona2021-22: Source: Gimnàstic de Tarragona2020-21: Source: Gimnàstic de Tarragona

League figures, wage bills, budgets and public money 8 records
Public money, season or yearTotalRecords
2025-26€60kawarded1
2025-26€20kmaximum1
2023-24€75kawarded1
2023€170kawarded2
2022€170kawarded2
2021-22€70kawarded1
  • 2025-26€60kawarded from Real Federación Española de Fútbol: Programa Futuro, Primera Federación, T. 2025/2026 (Primera Federación section): laboralidad €60,000.. Source: Real Federación Española de Fútbol
  • 2025-26€20kmaximum from Real Federación Española de Fútbol: Programa Futuro, Primera Federación, T. 2025/2026 (Primera Federación section): incentivo económico €20,000 (importe variable o condicionado).. Source: Real Federación Española de Fútbol
  • 2023-24€75kawarded from Real Federación Española de Fútbol: Ayudas a clubes de Primera Federación, T. 2023/2024 (Primera Federación section): laboralidad €75,000.. Source: Real Federación Española de Fútbol
  • 3 October 2023€20kawarded from DIPUTACIÓN PROVINCIAL DE TARRAGONA: SN Club Gimnàstic Tarragona. Proyecto Nàstic Genuine. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 31 May 2023€150kawarded from AYUNTAMIENTO DE TARRAGONA: Subvención nominativa GIMNÀSTIC DE TARRAGONA SAE para subvencionar los gastos derivados del fomento y la práctica del deporte del futbol base de la entidad durante el año 2023.. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 22 November 2022€20kawarded from DIPUTACIÓN PROVINCIAL DE TARRAGONA: SN CLUB GIMNÀSTIC DE TARRAGONA PROYECTO NÀSTIC GENUINE. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 13 October 2022€150kawarded from AYUNTAMIENTO DE TARRAGONA: Subvención nominativa al GIMNASTIC DE TARRAGONA SAE, correspondiente al año 2022.. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 2021-22€70kawarded from Real Federación Española de Fútbol: Ayudas a clubes de Primera División RFEF, T. 2021/2022 (Primera RFEF section): profesionalización €50,000 + fomento de la base €20,000.. Source: Real Federación Española de Fútbol

Where Gimnàstic de Tarragona has played

2316-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-273Primera Federación, Grupo 2
  2. 2025-263Primera Federación, Grupo 2
  3. 2024-253Primera Federación, Grupo 1
  4. 2023-243Primera Federación, Grupo 1
  5. 2022-233Primera Federación, Grupo 2
  6. 2021-223Primera Federación, Grupo 2
  7. 2020-213Segunda División B, Grupo 3-A
  8. 2019-203Segunda División B, Grupo 3
  9. 2018-192Segunda División, relegated
  10. 2017-182Segunda División
  11. 2016-172Segunda División
Sources11

Also on Wikidata (Q257984).

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