UD Las Palmas Atlético
Tier 4Segunda Federación, Grupo 4Las Palmas de Gran Canaria, Canarias, SpainOn the globe
Reserve side of UD Las Palmas
- Founded
- 1959
- Ground
- Estadio de Gran Canaria32,392 seats · opened 2003
- Full name
- Unión Deportiva Las Palmas Atlético
Who owns UD Las Palmas Atlético
Reserve side of UD Las Palmas, fielded by the same entity.
Company, owner not identified
As of 2026High confidenceSource: Wikipedia (es)
Las Palmas Atlético’s finances
From its published accounts and league records. Figures compare only with clubs at the tier it played that season.
- Equity
- €11.0m
- accounts, 2024-25
- Squad cost limit
- €13.4m
- maximum, 2025-26
- Public money
- €300k
- awarded, 2026, 1 records
The accounts
Unión Deportiva Las Palmas, S.A.D., the entity that fields the team · 2020-21 to 2024-25
| Line | 2024-25Tier 1 · audited | 2023-24Tier 1 · audited | 2022-23Tier 2 · audited | 2021-22Tier 2 · audited | 2020-21Tier 2 · audited |
|---|---|---|---|---|---|
| Profit and loss | |||||
| Revenue | €66.9m | €70.5m | €24.2m | €19.2m | €17.4m |
| TV money | €41.2m1 | €43.7m1 | — | — | €8.98m |
| League and federation distributions | €674k2 | €723k2 | — | — | €588k3 |
| Matchday | €13.7m4 | €14.7m5 | — | — | €139k6 |
| Sponsorship | €10.7m7 | €10.6m8 | — | — | €7.01m9 |
| Commercial | €600k10 | €827k10 | — | — | €688k11 |
| Subsidies | €971k | €313k | €261k | €925k | €479k |
| Other revenue | €962k12 | €2.23m13 | €1.11m14 | €118k | €2.56m15 |
| Player sales | €4.86m16 | €4.25m17 | −€96.5k18 | €4.96m19 | €6.40m20 |
| Staff costs | €36.3m | €40.3m | €18.3m | €13.2m | €15.7m |
| Wage bill | €34.8m21 | €38.9m21 | €16.8m | €12.1m | €14.6m21 |
| Players' wages | €25.6m22 | €31.9m23 | — | — | €11.3m24 |
| Other operating costs | €24.7m | €26.7m | €14.5m | €11.5m | €10.3m |
| Travel | €2.82m | €1.90m | — | — | €856k |
| Player amortisation | €4.59m25 | €2.57m25 | — | — | €1.06m26 |
| Other depreciation | €3.44m27 | €3.37m28 | €4.04m29 | €3.90m29 | €3.45m30 |
| Operating result | €3.27m | €3.80m | −€11.8m | −€3.06m | −€3.83m |
| Financial result | −€1.40m31 | −€1.89m32 | −€830k | −€517k | −€100k |
| Result before tax | €1.87m | €1.91m | −€12.6m | −€3.58m | −€3.93m |
| Income tax | €739k | €588k | −€3.08m33 | −€648k34 | −€288k34 |
| Net result | €1.13m | €1.32m | −€9.56m | −€2.93m | −€3.64m |
| Balance sheet | |||||
| Total assets | €70.9m | €71.2m | €60.9m | €59.2m | €57.9m |
| Non-current assets | €52.1m | €50.7m | €41.1m | €43.4m | €41.7m |
| Player registrations (book value) | €5.07m | €7.57m | €1.08m | €991k | €1.05m |
| Property and equipment | €26.3m | €24.2m | €24.4m | €25.0m | €23.3m |
| Current assets | €18.8m | €20.5m | €19.8m | €15.7m | €16.2m |
| Cash | €2.80m | €1.82m | €3.88m | €1.30m | €585k |
| Equity | €11.0m35 | €11.8m36 | €11.9m37 | €23.4m | €28.2m38 |
| Share capital | €4.21m | €4.21m | €3.21m | €3.21m | €3.21m |
| Liabilities | €59.9m | €59.4m | €49.0m | €35.8m | €29.6m |
| Non-current liabilities | €28.9m | €30.7m | €24.3m | €23.3m | €16.0m |
| Current liabilities | €31.0m | €28.7m | €24.7m | €12.5m | €13.6m |
| Provisions | €373k39 | — | — | — | €211k40 |
| Financial debt | €26.5m41 | €28.9m42 | €13.3m43 | €11.1m43 | €14.0m44 |
| Tax and social security debt | €9.23m45 | €10.3m46 | €5.32m | €2.75m | €3.85m47 |
| Transfer fees payable | €4.86m48 | €6.32m48 | — | — | €903k49 |
| Cash flow | |||||
| Cash from operations | €7.76m | €3.08m | −€3.56m | −€8.62m | −€10.9m |
| Cash from investing | −€4.91m | −€11.1m | €117k | €1.22m | €6.18m |
| Cash from financing | −€1.87m | €5.95m | €6.03m | €8.12m | €3.72m |
| Net change in cash | €982k | −€2.06m | €2.58m | €715k | −€984k |
| Money from owners | |||||
| Capital increase | — | €1.00m50 | — | — | €500k51 |
| Transfers and people | |||||
| Employees | 12752 | 12052 | — | — | 13052 |
| Players | — | — | — | — | 8453 |
Notes on 53 figures, in the accounts’ own words
- TV money: Note 14.1, in thousands of euros.
- League and federation distributions: Other LaLiga income. Note 14.1, in thousands of euros.
- League and federation distributions: Other LaLiga income.
- Matchday: Competitions (league) €5,016k, members and season tickets €8,693k. Note 14.1, in thousands of euros.
- Matchday: Competitions (league) €5,429k, members and season tickets €9,232k. Note 14.1, in thousands of euros.
- Matchday: Members and season tickets only: no competition income with the stadium closed (Covid-19).
- Sponsorship: Sponsorship €8,832k and dynamic advertising €1,820k. Note 14.1, in thousands of euros.
- Sponsorship: Sponsorship €9,302k and dynamic advertising €1,290k. Note 14.1, in thousands of euros.
- Sponsorship: Sponsorship €5,917k and dynamic advertising €1,094k.
- Commercial: Other commercial income (shop sales). Note 14.1, in thousands of euros.
- Commercial: Other commercial income (shop sales).
- Other revenue: Ingresos accesorios y otros de gestión corriente, including €178k of player-loan fees.
- Other revenue: Ingresos accesorios y otros de gestión corriente, including €1,789,156 for a player loan (note 6.5).
- Other revenue: Ingresos accesorios y otros de gestión corriente.
- Other revenue: Ingresos accesorios, including a €1.9m charge to the island sports institute for stadium works (2020-21 notes, 5.a).
- Player sales: Gain on disposal of player registrations, net of book value: gains €6,830,418 less losses €1,967,303 (note 6.6). The statutory line deterioro y resultado por enajenaciones is €4,001,563, after €515,055 of player impairment and a €346,497 write-off of assets under construction.
- Player sales: Gain on disposal of player registrations, net of book value: gains €4,867,332 less losses €617,524 (note 6.6); the statutory line deterioro y resultado por enajenaciones is €3,839,128 after €410,680 of player impairment.
- Player sales: Result on disposals of fixed assets (mostly player registrations), net of book value.
- Player sales: Result on disposals of fixed assets (mostly player registrations), net of book value (resultados por enajenaciones del inmovilizado).
- Player sales: Gain on disposal of player registrations, net of book value: gains €6,472,074 less losses €68,541 (note 6.6). The statutory resultados por enajenaciones, €5,398,744, also carries a €1,004,789 loss on stadium works handed over to the island sports institute.
- Wage bill: Sueldos, salarios y asimilados.
- Players' wages: Registrable squad: wages €22,520k, severance €2,612k, social security €468k (note 14.2, thousands).
- Players' wages: Registrable squad: wages €24,728k, severance €6,718k, social security €439k (note 14.2, thousands).
- Players' wages: Registrable squad: wages €8,413k, severance €2,588k, social security €314k (note 14.2, thousands).
- Player amortisation: Note 6.1.
- Player amortisation: Note 6.1 of the 2021-22 accounts (the 2020-21 notes gave €1,035,107 before the restatement).
- Other depreciation: Total amortisation €8,031,522 less players' registrations; includes €2,565,674 a year on the free-use right to the Estadio de Gran Canaria, matched by the same release of capital grants.
- Other depreciation: Total amortisation €5,935,100 less players' registrations; includes €2,565,674 a year on the free-use right to the Estadio de Gran Canaria, matched by the same release of capital grants.
- Other depreciation: All amortisation and depreciation, players' registrations included (not split in the statements).
- Other depreciation: Total amortisation €4,510,075 less players' registrations; includes €2,565,674 a year on the free-use right to the Estadio de Gran Canaria, matched by the same release of capital grants.
- Financial result: Includes €575,213 of impairment on financial assets.
- Financial result: Includes €604,369 of impairment on financial assets.
- Income tax: A tax income (deferred tax asset recognised).
- Income tax: A tax income.
- Equity: Includes €3,848,511 of capital grants (free use of the stadium); fondos propios €7,180,940.
- Equity: Includes €5,772,767 of capital grants (free use of the stadium); fondos propios €6,047,643.
- Equity: Includes €7,697,023 of grants (free use of sports facilities).
- Equity: Includes €11,545,534 of capital grants (free use of the stadium); fondos propios €16,689,579.
- Provisions: Short-term provisions.
- Provisions: €153,577 long and €57,871 short term.
- Financial debt: Bank debt €3,163,126 (€1,892,420 long, €1,270,706 short term) and the LaLiga Impulso (CVC) participating loan, €23,338,497 outstanding, inside other financial liabilities (notes 10.4 and 10.8).
- Financial debt: Bank debt €8,914,305 (€3,013,632 long, €5,900,673 short term) and the LaLiga Impulso (CVC) participating loan, €19,940,143 outstanding, inside other financial liabilities (notes 10.4 and 10.8).
- Financial debt: Bank debt, long and short term.
- Financial debt: Bank debt: secured loans €10,685,057 and an ICO loan €3,300,000 (€11,128,020 long, €2,857,037 short term).
- Tax and social security debt: Otras deudas con las Administraciones Públicas (short term); current income tax payable €547,891 besides.
- Tax and social security debt: Public administrations: €1,923,724 long and €8,363,152 short term; current income tax payable €12,939 besides.
- Tax and social security debt: Otras deudas con las Administraciones Públicas; current income tax payable €29,479 besides.
- Transfer fees payable: Debts to other clubs, intermediaries and players' agents, inside other financial liabilities (note 10.8).
- Transfer fees payable: Debts to other clubs, intermediaries and players' agents, inside other financial liabilities (note 10.9).
- Capital increase: Two capital increases of €500,080 each (August and December 2023), statement of changes in equity.
- Capital increase: Capital increase of January 2021 (cash flow, emisión de instrumentos de patrimonio); a €142,034 capital reduction in October 2020 besides.
- Employees: Average headcount (note 20.1).
- Players: Average number of players.
2024-25: Source: UD Las Palmas2023-24: Source: UD Las Palmas2022-23: Source: UD Las Palmas2021-22: Source: UD Las Palmas2020-21: Sources: UD Las Palmas, UD Las Palmas
League figures, wage bills, budgets and public money 11 records
| Season | TV money | Squad cost limit | Source |
|---|---|---|---|
| 2025-26 | €13.4mmaximum | Source: LaLiga (Liga Nacional de Fútbol Profesional) | |
| 2024-25 | €40.6mpaid | €40.3mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2023-24 | €43.1mpaid | €35.2mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga |
| 2022-23 | €8.68mpaid | €11.5mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| 2021-22 | €8.16mpaid | €12.0mmaximum | Sources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional) |
| Public money, season or year | Total | Records |
|---|---|---|
| 2026 | €300kawarded | 1 |
| 2023 | €101kawarded | 1 |
- 17 April 2026€300kawarded from CONSEJERÍA DE TURISMO Y EMPLEO: SUBVENCIONES NOMINADAS CLUBES PROFESIONALES 2026. Source: Base de Datos Nacional de Subvenciones (IGAE)
- 31 December 2023€101kawarded from AGENCIA ESTATAL DE ADMINISTRACIÓN TRIBUTARIA: VENTAJA FISCAL: nominal €101,274.2, recorded at its grant equivalent. Ayudas de funcionamiento del régimen económico y fiscal de Canarias del art. 94 Ley 20/1991 y en Ley 19/1994. Año 2023. Source: Base de Datos Nacional de Subvenciones (IGAE)
Where Las Palmas Atlético has played
Season by season
- 2026-274Segunda Federación, Grupo 4
- 2025-264Segunda Federación, Grupo 5
- 2024-255Tercera Federación, Grupo 12, promoted
- 2023-245Tercera Federación, Grupo 12
- 2022-235Tercera Federación, Grupo 12
- 2021-224Segunda Federación, Grupo 4, relegated
- 2020-213Segunda División B, Grupo 4-A, relegated
- 2019-203Segunda División B, Grupo 1
- 2018-193Segunda División B, Grupo 1
- 2017-183Segunda División B, Grupo 4
- 2016-174Tercera División, Grupo 12, promoted
Sources10
- Aviso legal UD Las Palmas, Club. Checked 3 October 2026.
- Calendario Segunda Federación 2026/2027, Grupo 4 Real Federación Española de Fútbol, Federation, 1 July 2026. Checked 3 October 2026.
- LaLiga Hypermotion: clubes LaLiga, League. Checked 3 October 2026.
- Relación de S.A.D. de fútbol Consejo Superior de Deportes, Regulator. Checked 3 October 2026.
- Estadio de Gran Canaria Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Segunda Federación 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
- Tercera Federación - Grupo XII 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
- Unión Deportiva Las Palmas Atlético Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
- Segunda División de España 2026-27 Wikipedia (es), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q7864280).