{"id":9655,"date":"2023-07-13T19:01:57","date_gmt":"2023-07-13T17:01:57","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/aspectes-problematics-de-la-distribucio-de-dividends-en-les-societats-de-capital\/"},"modified":"2023-07-13T19:01:57","modified_gmt":"2023-07-13T17:01:57","slug":"aspectes-problematics-de-la-distribucio-de-dividends-en-les-societats-de-capital","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/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":"<h5><em>La Llei de societats de capital regula l&#8217;aplicaci\u00f3 del resultat al final de cada exercici, establint una s\u00e8rie de l\u00edmits i condicions per fer el repartiment de dividends. La decisi\u00f3 de si repartiran o no dividends correspon a la junta general. <\/em><\/h5>\n<hr \/>\n<p>La distribuci\u00f3 de dividends i accions sempre \u00e9s un tema conflictiu entre socis. En aquest article analitzarem com es regula aquest aspecte i quines s\u00f3n les circumst\u00e0ncies m\u00e9s problem\u00e0tiques en la pr\u00e0ctica.<\/p>\n<h3>Regulaci\u00f3 legal<\/h3>\n<p>Articles 273 i seg\u00fcents de la <span style=\"color: #ff0000;\"><em><a style=\"color: #ff0000;\" href=\"https:\/\/www.boe.es\/buscar\/pdf\/2010\/BOE-A-2010-10544-consolidado.pdf\">Llei de societats de capital (LSC)<\/a><\/em><\/span>. La decisi\u00f3 de si repartiran o no dividends correspon a la junta general.<\/p>\n<h3>El patrimoni net ha de ser superior al capital social<\/h3>\n<p>Encara que hi hagu\u00e9s beneficis en l&#8217;exercici de l&#8217;any en curs, no es podran repartir si existissin p\u00e8rdues d&#8217;exercicis anteriors que produ\u00efssin que el valor del patrimoni net de la societat fos inferior al volum del capital social. En aquest cas, s&#8217;han de destinar els beneficis de l&#8217;any a compensar les p\u00e8rdues passades.<\/p>\n<p>Almenys un 10% del benefici de l&#8217;exercici s&#8217;haur\u00e0 de destinar a reserva legal fins que aquesta arribi, almenys, al 20% del capital social.<\/p>\n<h3>Distribuci\u00f3 de dividends als socis<\/h3>\n<p>Una vegada la junta general hagi decidit l&#8217;import del dividend a repartir, si els estatuts no diuen el contrari, els dividends es repartiran a tots els socis en proporci\u00f3 a la participaci\u00f3 de cada un en el capital social. En les societats an\u00f2nimes es repartiran en proporci\u00f3 al capital desemborsat.<\/p>\n<h3>Moment i forma de pagament<\/h3>\n<p>El moment i forma de pagament normalment es pacta en l&#8217;acord de repartici\u00f3.<\/p>\n<p>A falta de pacte, el pagament es fa en domicili social a partir de l&#8217;endem\u00e0 de l&#8217;acord i com a m\u00e0xim en els dotze mesos seg\u00fcents. Cal tenir present la prohibici\u00f3 de pagaments en met\u00e0l\u00b7lic per sobre de 1.000 euros.<\/p>\n<h3>Conseq\u00fc\u00e8ncies d&#8217;una distribuci\u00f3 irregular de dividends<\/h3>\n<p>En el cas que aquests siguin repartits de manera incorrecta i contravenint la legalitat, hauran de ser objecte de devoluci\u00f3 pels socis amb l&#8217;inter\u00e8s legal corresponent.<\/p>\n<p>Per a reclamar la restituci\u00f3 els tercers perjudicats hauran d&#8217;argumentar \u00abmala fe\u00bb en els socis que van percebre aquests dividends, \u00e9s a dir, que coneguessin la irregularitat del repartiment, o que no poguessin racionalment descon\u00e8ixer-la.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/07\/Societat.2.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-7470\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/07\/Societat.2-300x300.png\" alt=\"\" width=\"300\" height=\"300\" \/><\/a><\/p>\n<h3><span style=\"color: #3366ff;\"><em>Som Advocats. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>La Llei de societats de capital regula l&#8217;aplicaci\u00f3 del resultat al final de cada exercici, establint una s\u00e8rie de l\u00edmits i condicions per fer el repartiment de dividends. La decisi\u00f3 de si repartiran o no dividends correspon a la junta general. La distribuci\u00f3 de dividends i accions sempre \u00e9s un tema conflictiu entre socis. En [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9651,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":[21,41,17],"tags":[2581,2582,2583],"class_list":["post-9655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-juridica","tag-distribucio-de-dividends","tag-repartiment-dividnds-societats","tag-societats-de-capital"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aspectes problem\u00e0tics de la distribuci\u00f3 de dividends en les societats de capital | 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\/es\/aspectes-problematics-de-la-distribucio-de-dividends-en-les-societats-de-capital\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aspectes problem\u00e0tics de la distribuci\u00f3 de dividends en les societats de capital | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"La Llei de societats de capital regula l&#8217;aplicaci\u00f3 del resultat al final de cada exercici, establint una s\u00e8rie de l\u00edmits i condicions per fer el repartiment de dividends. 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