{"id":1944,"date":"2010-10-18T09:31:00","date_gmt":"2010-10-18T09:31:00","guid":{"rendered":""},"modified":"2022-08-08T09:37:27","modified_gmt":"2022-08-08T09:37:27","slug":"reparto-de-dividendos-en-una-soc","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/reparto-de-dividendos-en-una-soc\/","title":{"rendered":"Reparto de dividendos en una Soc. An\u00f3nima"},"content":{"rendered":"<p><!--[if gte mso 9]><xml>  <w:worddocument>   <w:view>Normal<\/w:View>   <w:zoom>0<\/w:Zoom>   <w:hyphenationzone>21<\/w:HyphenationZone>   <w:punctuationkerning\/>   <w:validateagainstschemas\/>   <w:saveifxmlinvalid>false<\/w:SaveIfXMLInvalid>   <w:ignoremixedcontent>false<\/w:IgnoreMixedContent>   <w:alwaysshowplaceholdertext>false<\/w:AlwaysShowPlaceholderText>   <w:compatibility>    <w:breakwrappedtables\/>    <w:snaptogridincell\/>    <w:wraptextwithpunct\/>    <w:useasianbreakrules\/>    <w:dontgrowautofit\/>   <\/w:Compatibility>   <w:browserlevel>MicrosoftInternetExplorer4<\/w:BrowserLevel>  <\/w:WordDocument> <\/xml><![endif]--><!--[if gte mso 9]><xml>  <w:latentstyles deflockedstate=\"false\" latentstylecount=\"156\">  <\/w:LatentStyles> <\/xml><![endif]--><!--[if !mso]><object classid=\"clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D\" id=\"ieooui\"><\/object> \n\n<style> st1:*{behavior:url(#ieooui) } <\/style>\n\n <![endif]--><!--[if gte mso 10]> \n\n<style>  \/* Style Definitions *\/  table.MsoNormalTable  {mso-style-name:\"Tabla normal\";  mso-tstyle-rowband-size:0;  mso-tstyle-colband-size:0;  mso-style-noshow:yes;  mso-style-parent:\"\";  mso-padding-alt:0cm 5.4pt 0cm 5.4pt;  mso-para-margin:0cm;  mso-para-margin-bottom:.0001pt;  mso-pagination:widow-orphan;  font-size:10.0pt;  font-family:\"Times New Roman\";  mso-ansi-language:#0400;  mso-fareast-language:#0400;  mso-bidi-language:#0400;} <\/style>\n\n <![endif]-->    <\/p>\n<p style=\"margin-left: 18pt; text-align: justify;\"><span style=\"font-size: 10pt; font-family: Arial;\">Una sociedad puede repartir dividendos con cargo a:<br \/><\/span><\/p>\n<p style=\"margin-left: 18pt; text-align: justify;\"><span style=\"font-size: 10pt; font-family: Arial;\"><span style=\"\">A)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">      <\/span><\/span><\/span><b style=\"\"><span style=\"font-size: 10pt; font-family: Arial;\">Beneficios del Ejercicio<\/span><\/b><span style=\"font-size: 10pt; font-family: Arial;\">, cuando sean positivos, <b style=\"\">y no existan perdidas de ejercicios anteriores<\/b>, que hagan o que el patrimonio neto de la sociedad, sea inferior a la cifra de capital social.<br \/><\/span><\/p>\n<p style=\"margin-left: 36pt; text-align: justify; text-indent: -18pt;\"><span style=\"font-size: 10pt; font-family: Arial;\"><span style=\"\">B)<span style=\"font: 7pt &quot;Times New Roman&quot;;\">      <\/span><\/span><\/span><b style=\"\"><span style=\"font-size: 10pt; font-family: Arial;\">Reservas de Libre Disposici\u00f3n<\/span><\/b><span style=\"font-size: 10pt; font-family: Arial;\">, siempre que estas existan, y no se den las circunstancias anteriores, a consecuencia del reparto.<\/span><\/p>\n<p style=\"text-align: justify;\"><b style=\"\"><span style=\"font-size: 10pt; font-family: Arial;\">Normalmente<\/span><\/b><span style=\"font-size: 10pt; font-family: Arial;\"> las sociedades acuerdan el <b style=\"\">reparto de dividendos en la Junta General Ordinaria<\/b>, en la que se aprueba el cierre de las cuentas del ejercicio cerrado a 31 de diciembre de cada a\u00f1o: balance, la cuenta de resultados y su distribuci\u00f3n. Dicha Junta se suele celebrar en su fecha l\u00edmite, el <b style=\"\">30 de junio del a\u00f1o siguiente<\/b>.<\/span><\/p>\n<p style=\"text-align: justify;\"><b style=\"\"><span style=\"font-size: 10pt; font-family: Arial;\">Pero tambi\u00e9n<\/span><\/b><span style=\"font-size: 10pt; font-family: Arial;\"> las sociedades pueden haber adoptado el acuerdo con anterioridad a la celebraci\u00f3n de esta Junta General Ordinaria, <b style=\"\">la distribuci\u00f3n de una parte<\/b> (que suele oscilar entre un 30% a un 60% del total previsto) de dividendo <b style=\"\">\u201ca cuenta\u201d<\/b> cantidad que se abona <b style=\"\">antes del cierre del ejercicio<\/b>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 10pt; font-family: Arial;\">Para que este acuerdo sea valido los Administradores deben realizar un informe en que se demuestre la existencia de la tesorer\u00eda necesaria para efectuar tal reparto a cuenta.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Una sociedad puede repartir dividendos con cargo a: A) Beneficios del Ejercicio, cuando sean positivos, y no existan perdidas de ejercicios anteriores, que hagan o que el patrimonio neto de\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/reparto-de-dividendos-en-una-soc\/\">Continue leyendo<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[43,18,21],"class_list":["post-1944","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-apuntes-contables","tag-fiscalidad","tag-vivienda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reparto de dividendos en una Soc. 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