{"id":13808,"date":"2025-05-12T10:25:19","date_gmt":"2025-05-12T08:25:19","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13808"},"modified":"2025-05-14T19:11:55","modified_gmt":"2025-05-14T17:11:55","slug":"com-evitar-conflictes-en-el-repartiment-de-beneficis-de-la-societat","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/com-evitar-conflictes-en-el-repartiment-de-beneficis-de-la-societat\/","title":{"rendered":"Com evitar conflictes en el repartiment de beneficis de la societat"},"content":{"rendered":"<h5>El repartiment de beneficis no \u00e9s nom\u00e9s una q\u00fcesti\u00f3 econ\u00f2mica, sin\u00f3 tamb\u00e9 jur\u00eddica. La Llei de societats de capital imposa condicions clares que moltes vegades s\u00f3n desconegudes pels socis. Aquest article li resumeix l&#8217;essencial per a evitar problemes en la junta.<\/h5>\n<hr \/>\n<h3>1. Quan es pot repartir un dividend?<\/h3>\n<p>La normativa aplicable parteix del principi de prud\u00e8ncia i protecci\u00f3 del patrimoni social. L&#8217;article 273 LSC estableix que nom\u00e9s es podran repartir dividends si:<\/p>\n<ul>\n<li>L&#8217;exercici s&#8217;ha tancat amb beneficis, i<\/li>\n<li>El patrimoni net despr\u00e9s del repartiment no resulta inferior al capital social.<\/li>\n<\/ul>\n<p><strong>Atenci\u00f3.<\/strong> Encara que hi hagi beneficis l&#8217;any en curs, no es podran repartir si existeixen p\u00e8rdues acumulades d&#8217;exercicis anteriors que redueixin el patrimoni net per sota del capital social. En aquest cas, els beneficis s&#8217;han de destinar a compensar aquestes p\u00e8rdues.<\/p>\n<p>A m\u00e9s, la societat ha d&#8217;haver dotat pr\u00e8viament la reserva legal fins al 20% del capital social (art. 274 LSC) i altres reserves estatut\u00e0ries o obligat\u00f2ries si n&#8217;hi hagu\u00e9s.<\/p>\n<h3>2. Com es reparteixen els dividends?<\/h3>\n<p>El repartiment es regula principalment pels estatuts socials. Si no hi ha pacte:<\/p>\n<ul>\n<li>En una societat limitada (SL), es reparteix en proporci\u00f3 a la participaci\u00f3 en el capital social (art. 275 LSC).<\/li>\n<li>En una societat an\u00f2nima (SA), en proporci\u00f3 al capital desemborsat de les accions ordin\u00e0ries (art. 276 LSC).<\/li>\n<\/ul>\n<p><strong>Cl\u00e0usules estatut\u00e0ries especials.<\/strong><\/p>\n<p>Els estatuts poden preveure excepcions com:<\/p>\n<ul>\n<li>Repartiment per caps (a parts iguals, sense tenir en compte el percentatge de capital).<\/li>\n<li>Participacions privilegiades amb dret a un dividend preferent.<\/li>\n<\/ul>\n<h3>3. Com i quan es paga el dividend?<\/h3>\n<ul>\n<li>El lloc i forma de pagament l&#8217;estableix la junta. Si no hi ha acord, el dividend es paga en el domicili social a partir de l&#8217;endem\u00e0 de l&#8217;acord (art. 276 LSC).<\/li>\n<li>El termini m\u00e0xim per a pagar \u00e9s de dotze mesos des de la junta.<\/li>\n<\/ul>\n<h3>4. Riscos d&#8217;una distribuci\u00f3 incorrecta<\/h3>\n<p>La distribuci\u00f3 indeguda de dividends pot donar lloc a la seva restituci\u00f3 (art. 278 LSC), amb els interessos legals corresponents, si s&#8217;acredita que:<\/p>\n<ul>\n<li>El repartiment va vulnerar els l\u00edmits legals, i<\/li>\n<li>el soci que els va percebre coneixia la il\u00b7legalitat o raonablement havia de con\u00e8ixer-la.<\/li>\n<\/ul>\n<h3>5. El dret de separaci\u00f3 del soci<\/h3>\n<p>En virtut de l&#8217;article 348 bis LSC, un soci d&#8217;SL o SA pot separar-se de la societat si:<\/p>\n<ul>\n<li>La societat porta almenys cinc anys inscrita en el Registre Mercantil.<\/li>\n<li>La junta no aprova el repartiment d&#8217;almenys el 25% dels beneficis distribu\u00efbles de l&#8217;exercici anterior.<\/li>\n<li>La societat ha obtingut beneficis durant els tres exercicis anteriors.<\/li>\n<li>En els \u00faltims cinc exercicis no s&#8217;ha repartit almenys el 25% acumulat dels beneficis repartibles.<\/li>\n<\/ul>\n<p><strong>Exemple <\/strong><\/p>\n<p>Una societat ha obtingut 213.000\u202f\u20ac de beneficis en cinc anys i nom\u00e9s ha repartit 40.000\u202f\u20ac. Si en l&#8217;exercici m\u00e9s recent no s&#8217;aprova repartir almenys 13.250\u202f\u20ac m\u00e9s, qualsevol soci podr\u00e0 sol\u00b7licitar la seva separaci\u00f3, amb dret a rebre el valor raonable de les seves participacions, que es fixar\u00e0 per expert independent si no hi ha acord.<\/p>\n<h3>6. Situacions especials: dividends i usdefruit<\/h3>\n<p>En cas d&#8217;usdefruit de participacions socials, l&#8217;usufructuari t\u00e9 dret al cobrament de dividends, tret que els estatuts estableixin el contrari (art. 127 LSC). El nu propietari mant\u00e9 la resta de drets (vot, assist\u00e8ncia a juntes, etc.).<\/p>\n<h3>7. Puc exigir un dividend si hi ha reserves?<\/h3>\n<p>No. Si en un exercici hi ha p\u00e8rdues comptables, no es pot exigir el repartiment de dividends amb c\u00e0rrec a reserves, encara que aquestes existeixin. A m\u00e9s:<\/p>\n<ul>\n<li>Les reserves han d&#8217;estar disponibles (sense obligacions estatut\u00e0ries, legals o vinculades a R+D pendent).<\/li>\n<li>Si el soci no va impugnar en el seu moment l&#8217;acord que va destinar beneficis anteriors a reserves, no pot exigir el seu repartiment amb posterioritat.<\/li>\n<\/ul>\n<p>Tampoc pot exercir el dret de separaci\u00f3, ja que aquest es refereix al benefici de l&#8217;exercici anterior, no a reserves antigues.<\/p>\n<h3>8. Es pot evitar el dret de separaci\u00f3?<\/h3>\n<p>S\u00ed. La LSC permet suprimir o limitar aquest dret en els estatuts, sempre que:<\/p>\n<ul>\n<li>La modificaci\u00f3 estatut\u00e0ria s&#8217;aprovi per unanimitat (art. 348 bis.2 LSC).<\/li>\n<li>Es pactin f\u00f3rmules alternatives de repartiment o compensaci\u00f3.<\/li>\n<\/ul>\n<p>El repartiment de dividends ha de planificar-se jur\u00eddicament i econ\u00f2mica, no sols amb base en el resultat comptable. Un mal repartiment pot provocar l&#8217;obligaci\u00f3 de retornar dividends, generar conflictes entre socis, i fins i tot portar a la separaci\u00f3 i sortida de socis disconformes. Li recomanem revisar la pol\u00edtica de dividends de la seva societat i, si fos convenient, adaptar els estatuts a les seves necessitats actuals.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-11208\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/01\/Novetats-Fiscals-2024-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/01\/Novetats-Fiscals-2024-300x200.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/01\/Novetats-Fiscals-2024.jpg 750w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><span style=\"color: #3366ff;\"><em>Es poden posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3, trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.\u00a0<\/em><\/span><\/h3>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El repartiment de beneficis no \u00e9s nom\u00e9s una q\u00fcesti\u00f3 econ\u00f2mica, sin\u00f3 tamb\u00e9 jur\u00eddica. La Llei de societats de capital imposa condicions clares que moltes vegades s\u00f3n desconegudes pels socis. Aquest article li resumeix l&#8217;essencial per a evitar problemes en la junta. 1. Quan es pot repartir un dividend? La normativa aplicable parteix del principi de [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":13805,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,17],"tags":[3078,3080,3079],"class_list":["post-13808","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-juridica","tag-distribucio-dividends-societats","tag-dret-al-dividend","tag-repartiment-de-beneficis"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com evitar conflictes en el repartiment de beneficis de la societat | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/com-evitar-conflictes-en-el-repartiment-de-beneficis-de-la-societat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com evitar conflictes en el repartiment de beneficis de la societat | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El repartiment de beneficis no \u00e9s nom\u00e9s una q\u00fcesti\u00f3 econ\u00f2mica, sin\u00f3 tamb\u00e9 jur\u00eddica. La Llei de societats de capital imposa condicions clares que moltes vegades s\u00f3n desconegudes pels socis. Aquest article li resumeix l&#8217;essencial per a evitar problemes en la junta. 1. Quan es pot repartir un dividend? 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La Llei de societats de capital imposa condicions clares que moltes vegades s\u00f3n desconegudes pels socis. Aquest article li resumeix l&#8217;essencial per a evitar problemes en la junta. 1. Quan es pot repartir un dividend? 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