Electronic structure, cationic and excited states of three spiroborate complexes (2-acetylacetonato-1,3,2benzodioxaborol, its NH-and NMe-derivatives) and three corresponding ligands (acetylacetone, 4aminopent-3-en-2-one and 4-methylaminopent-3-en-2-one) were studied by photoelectron spectroscopy, absorption spectroscopy, high-level ab initio quantum chemical computations, including the algebraic diagrammatic construction method for the polarization propagator of the second order, the outer-valence Green's function method, the density functional approach, and the time-dependent density functional approach. Analysis of experimental and calculated data allowed determining the in uence of functional groups on the parameters of the electronic structure and energy of electronic transitions. Compared to acetylacetone and its NH-and NMe-derivatives, the upper lled molecular orbitals of the corresponding spiroborates are stabilized at 0.4-1.7 eV, which is due to the positive charge of the ligand due to the acceptor properties of the dioxyphenylene fragment. Among the studied compounds, when replacing the oxygen atom in the α-position with the NH-or NMe-group, a bathochromic shift of intense bands in the absorption spectra is observed, since the energy intervals between the orbitals of the π 3 and π 4 ligand are reduced. In addition, in a number of spiroborates, the violation of C 2v symmetry when replacing an oxygen atom leads to the appearance of a low-intensity maximum in the long-wave part of the absorption spectrum, due to the π 2 X → π 4 transition.