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UD Las Palmas C

Tier 5Tercera Federación, Grupo 12Las Palmas de Gran Canaria, Canarias, SpainOn the globe

Reserve side of UD Las Palmas

Founded
2006
Ground
Estadio de Gran Canaria32,392 seats · opened 2003
Fields the teamUnión Deportiva Las Palmas, S.A.D.Sociedad anónimaNIF A35314350

Who owns UD Las Palmas C

Reserve side of UD Las Palmas, fielded by the same entity.

Company, owner not identified

As of 2026High confidenceSource: Wikipedia (es)

Las Palmas C’s finances

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

Revenue€66.9m2024-25
Staff costs€36.3m2024-25
Net result€1.13m2024-25
TV money from the league€40.6m2024-25
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

2024-25Tier 1 · audited2023-24Tier 1 · audited2022-23Tier 2 · audited2021-22Tier 2 · audited2020-21Tier 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
Employees1275212052——13052
Players————8453
Notes on 53 figures, in the accounts’ own words
  1. TV money: Note 14.1, in thousands of euros.
  2. League and federation distributions: Other LaLiga income. Note 14.1, in thousands of euros.
  3. League and federation distributions: Other LaLiga income.
  4. Matchday: Competitions (league) €5,016k, members and season tickets €8,693k. Note 14.1, in thousands of euros.
  5. Matchday: Competitions (league) €5,429k, members and season tickets €9,232k. Note 14.1, in thousands of euros.
  6. Matchday: Members and season tickets only: no competition income with the stadium closed (Covid-19).
  7. Sponsorship: Sponsorship €8,832k and dynamic advertising €1,820k. Note 14.1, in thousands of euros.
  8. Sponsorship: Sponsorship €9,302k and dynamic advertising €1,290k. Note 14.1, in thousands of euros.
  9. Sponsorship: Sponsorship €5,917k and dynamic advertising €1,094k.
  10. Commercial: Other commercial income (shop sales). Note 14.1, in thousands of euros.
  11. Commercial: Other commercial income (shop sales).
  12. Other revenue: Ingresos accesorios y otros de gestión corriente, including €178k of player-loan fees.
  13. Other revenue: Ingresos accesorios y otros de gestión corriente, including €1,789,156 for a player loan (note 6.5).
  14. Other revenue: Ingresos accesorios y otros de gestión corriente.
  15. Other revenue: Ingresos accesorios, including a €1.9m charge to the island sports institute for stadium works (2020-21 notes, 5.a).
  16. 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.
  17. 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.
  18. Player sales: Result on disposals of fixed assets (mostly player registrations), net of book value.
  19. Player sales: Result on disposals of fixed assets (mostly player registrations), net of book value (resultados por enajenaciones del inmovilizado).
  20. 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.
  21. Wage bill: Sueldos, salarios y asimilados.
  22. Players' wages: Registrable squad: wages €22,520k, severance €2,612k, social security €468k (note 14.2, thousands).
  23. Players' wages: Registrable squad: wages €24,728k, severance €6,718k, social security €439k (note 14.2, thousands).
  24. Players' wages: Registrable squad: wages €8,413k, severance €2,588k, social security €314k (note 14.2, thousands).
  25. Player amortisation: Note 6.1.
  26. Player amortisation: Note 6.1 of the 2021-22 accounts (the 2020-21 notes gave €1,035,107 before the restatement).
  27. 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.
  28. 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.
  29. Other depreciation: All amortisation and depreciation, players' registrations included (not split in the statements).
  30. 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.
  31. Financial result: Includes €575,213 of impairment on financial assets.
  32. Financial result: Includes €604,369 of impairment on financial assets.
  33. Income tax: A tax income (deferred tax asset recognised).
  34. Income tax: A tax income.
  35. Equity: Includes €3,848,511 of capital grants (free use of the stadium); fondos propios €7,180,940.
  36. Equity: Includes €5,772,767 of capital grants (free use of the stadium); fondos propios €6,047,643.
  37. Equity: Includes €7,697,023 of grants (free use of sports facilities).
  38. Equity: Includes €11,545,534 of capital grants (free use of the stadium); fondos propios €16,689,579.
  39. Provisions: Short-term provisions.
  40. Provisions: €153,577 long and €57,871 short term.
  41. 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).
  42. 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).
  43. Financial debt: Bank debt, long and short term.
  44. 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).
  45. Tax and social security debt: Otras deudas con las Administraciones Públicas (short term); current income tax payable €547,891 besides.
  46. Tax and social security debt: Public administrations: €1,923,724 long and €8,363,152 short term; current income tax payable €12,939 besides.
  47. Tax and social security debt: Otras deudas con las Administraciones Públicas; current income tax payable €29,479 besides.
  48. Transfer fees payable: Debts to other clubs, intermediaries and players' agents, inside other financial liabilities (note 10.8).
  49. Transfer fees payable: Debts to other clubs, intermediaries and players' agents, inside other financial liabilities (note 10.9).
  50. Capital increase: Two capital increases of €500,080 each (August and December 2023), statement of changes in equity.
  51. Capital increase: Capital increase of January 2021 (cash flow, emisión de instrumentos de patrimonio); a €142,034 capital reduction in October 2020 besides.
  52. Employees: Average headcount (note 20.1).
  53. 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
SeasonTV moneySquad cost limitSource
2025-26€13.4mmaximumSource: LaLiga (Liga Nacional de Fútbol Profesional)
2024-25€40.6mpaid€40.3mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2023-24€43.1mpaid€35.2mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2022-23€8.68mpaid€11.5mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
2021-22€8.16mpaid€12.0mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
Public money, season or yearTotalRecords
2026€300kawarded1
2023€101kawarded1
  • 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 C has played

4517-1819-2021-2226-27
Season by season
  1. 2026-275Tercera Federación, Grupo 12
  2. 2025-265Tercera Federación, Grupo 12
  3. 2021-225Tercera Federación, Grupo 12, relegated
  4. 2020-214Tercera División, Grupo 12
  5. 2019-204Tercera División, Grupo 12
  6. 2018-194Tercera División, Grupo 12
  7. 2017-184Tercera División, Grupo 12
Sources9

Also on Wikidata (Q48845413).

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