{"id":9034802,"date":"2023-08-17T07:00:11","date_gmt":"2023-08-17T07:00:11","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9034802"},"modified":"2023-08-17T07:53:48","modified_gmt":"2023-08-17T07:53:48","slug":"aspectes-problematics-de-la-distribucio-de-dividends-en-les-societats-de-capital","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/aspectes-problematics-de-la-distribucio-de-dividends-en-les-societats-de-capital\/","title":{"rendered":"Aspectes problem\u00e0tics de la distribuci\u00f3 de dividends en les societats de capital"},"content":{"rendered":"\t\t
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La Llei de Societats de Capital regula l'aplicaci\u00f3 del resultat al final de cada exercici, establint una s\u00e8rie de l\u00edmits i condicions per a procedir al repartiment de dividends. La decisi\u00f3 de si repartiran o no dividends correspon a la junta general.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\u00a0<\/p>

La Llei de Societats de Capital regula l’aplicaci\u00f3 del resultat al final de cada exercici, establint una s\u00e8rie de l\u00edmits i condicions per a procedir al repartiment de dividends. La decisi\u00f3 de si repartiran o no dividends correspon a la junta general.<\/span><\/p>

La distribuci\u00f3 de dividends i accions sempre resulta un tema conflictiu entre socis, com qualsevol assumpte relatiu als beneficis i el seu repartiment en el m\u00f3n dels negocis. En aquesta circular analitzarem com es regula aquest aspecte i quines s\u00f3n les circumst\u00e0ncies m\u00e9s problem\u00e0tiques en la pr\u00e0ctica.<\/span><\/p>

Els articles 273 i seg\u00fcents de la Llei de Societats de Capital (LSC) regulen l’aplicaci\u00f3 del resultat al final de cada exercici, establint una s\u00e8rie de l\u00edmits i condicions per a procedir al repartiment de dividends. La decisi\u00f3 de si repartiran o no dividends correspon a la junta general.<\/span><\/p>

La primera regla \u00e9s que, evidentment, per a poder repartir dividends i accions han d’existir beneficis, \u00e9s a dir, el resultat dels comptes de l’exercici ha de ser un balan\u00e7 positiu i el patrimoni net ha de ser superior a la xifra de capital social.<\/span><\/p>

A aquesta regla han d’afegir-se uns quants l\u00edmits m\u00e9s. D’una banda, encara que hi hagu\u00e9s beneficis en l’exercici de l’any en curs, no podran repartir-se si existissin p\u00e8rdues d’exercicis anteriors que produ\u00efssin que el valor del patrimoni net de la societat fos inferior a la xifra de capital social. En aquest cas, han de destinar-se els beneficis de l’any a compensar les p\u00e8rdues passades. En addici\u00f3, les reserves de la societat han d’estar cobertes- aquestes suposen com a m\u00ednim un 10% del capital social-.<\/span><\/p>

Una vegada determinats els beneficis a repartir, el seg\u00fcent pas seria definir la quantitat a percebre per cada soci o accionista. La norma estableix que en la societat limitada els dividends- mancant regla en contra en els estatuts- es repartiran en proporci\u00f3 a la participaci\u00f3 en el capital social. Per al cas de les societats an\u00f2nimes, les accions ordin\u00e0ries seran repartides en proporci\u00f3 al capital desemborsat.<\/span><\/p>

El moment i forma de pagament normalment es pacta en l’acord de repartici\u00f3, fixant regles en abs\u00e8ncia de pacte, assenyalant la norma que el pagament es fa en domicili social a partir de l’endem\u00e0 de l’acord i com a m\u00e0xim en els dotze mesos seg\u00fcents. Amb la prohibici\u00f3 de pagaments en met\u00e0l\u00b7lic per sobre de 1.000 euros, aquesta norma del pagament en el lloc ha quedat bastant obsoleta, excepte lliurament de xec.<\/span><\/p>

Normalment, la posici\u00f3 dels socis \u00e9s m\u00e9s favorable a la repartici\u00f3 de dividends i menys cautelosa que la de l’administraci\u00f3 empresarial. Aix\u00f2 troba la seva explicaci\u00f3 en el fet que un any pot haver tingut l’aparen\u00e7a de benefici\u00f3s i productiu, per\u00f2 que, no obstant aix\u00f2, en atenci\u00f3 a les normes legals explicades, no es correspongui el repartiment de beneficis, o no en quantitat tan quantiosa com s’esperava. No obstant aix\u00f2, les normes no poden ser inobservadas, ja que a m\u00e9s d’estar pensades per a un funcionament equilibrat de la mercantil, existeixen conseq\u00fc\u00e8ncies davant un mal repartiment de beneficis.<\/span><\/p>

Aix\u00ed, tamb\u00e9 la llei t\u00e9 quan la possibilitat de restituci\u00f3 de dividends. \u00c9s a dir, en el cas que aquests siguin repartits de manera incorrecta i contravenint la legalitat, han de ser objecte de devoluci\u00f3 pels socis amb l’inter\u00e8s legal corresponent. Per a reclamar la restituci\u00f3 ha de mediar una esp\u00e8cie de “mala fe” en els socis que van percebre aquests dividends, \u00e9s a dir, que coneguessin la irregularitat de la repartici\u00f3, o que no poguessin racionalment descon\u00e8ixer-la.<\/span><\/p>

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

La Llei de Societats de Capital regula l’aplicaci\u00f3 del resultat al final de cada exercici, establint una s\u00e8rie de l\u00edmits …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9034809,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9034802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nAspectes problem\u00e0tics de la distribuci\u00f3 de dividends en les societats de capital - gremicat<\/title>\n<meta name=\"description\" content=\"La Llei de Societats de Capital regula l'aplicaci\u00f3 del resultat al final de cada exercici, establint una s\u00e8rie de l\u00edmits i condicions per a procedir al repartiment de dividends. 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