No, only people who effectively trade goods or exercise the activities indicated in article 2.1 are obligated subjects..

Foundations and associations are subject to a special regime, being exclusively subject to the obligations set forth in articles 39 of Law 10/2010 and 42 of its Regulations.

The supervision of compliance with these obligations corresponds to the Protectorate, in the case of foundations, and to the body in charge of verifying its constitution, in the case of associations. Said organisms shall inform the Secretariat of the Commission in a reasonable manner when they detect breaches.

Although foundations and associations are not included by Law 10/2010 in the supervisory perimeter of the Executive Service, they are subject to the obligations of informing the Executive Service of the facts that may constitute evidence or proof of money laundering or terrorist financing and to send to the Executive Service as much documentation and information as it requires in the exercise of its powers as a Financial Intelligence Unit.

Having to comply with the obligations of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism, included in chapters II, III and IV, related to due diligence measures, obligations of information and internal procedures, respectively.

Among these obligations are, for example, that of communicating to the Executive Service the operations with indications of money laundering or financing of terrorism, applying due diligence measures in their relations with clients, training their employees in the prevention of money laundering, appoint a representative before the Executive Service, etc.

Yes, to the extent that they professionally carry out agency, commission or intermediation activities in the purchase and sale of real estate.