Here we studied whether soil systems differ if they are under the influence of live (plants) or dead organic matter systems (nest) in terms of C and N mineralization, microbiological characteristics and nematode trophic group structure. We analyzed physicochemical and microbiological properties of soils inside and outside nests of the European shag (Phalacrocorax aristotelis, L.) on the Cíes Islands (NW Spain). We sampled fresh soil below dead (nests) and live organic matter (plants) (paired samples, n=7). Soil of nests had lower organic matter and higher electric conductivity and dissolved organic C and extractable N contents than the soil of plants. Microbial biomass and activity were greater in soil of nests than in soil of plants. The abundance of nematode trophic groups (bacterivores, fungivores, omnivores and herbivores) differred between soils of nests and plants, and the soil of plants supported a more abundant and diverse nematode community. The present results points to that source of organic matter promote differences in the decomposer community, being more efficient in soil of nests because C mineralization is greater. Further, this occurred independently of the complexity of the systems, higher in the soil of plants with more groups of nematodes.