{"id":3966,"date":"2026-01-23T07:25:45","date_gmt":"2026-01-23T06:25:45","guid":{"rendered":"https:\/\/iuritcorp.com\/?p=3966"},"modified":"2026-02-04T14:03:58","modified_gmt":"2026-02-04T13:03:58","slug":"dividendos-no-proporcionales-asi-tributan-segun-hacienda","status":"publish","type":"post","link":"https:\/\/iuritcorp.com\/en\/dividendos-no-proporcionales-asi-tributan-segun-hacienda\/","title":{"rendered":"Dividends are not proportional: so, are taxed according to the Treasury"},"content":{"rendered":"<p>In the field of company law, not all partners have to collect the same.<br>The Directorate General of Taxation (DGT) has become a key issue for business owners, family groups and startups:<br>a company may distribute dividends in the form <strong>not proportional to the share of each partner<\/strong>, as indicated on the <strong>bylaws<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"http:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/39-1024x576.png\" alt=\"Dividendos no proporcionales: Hacienda aclara c\u00f3mo tributan - IURIT - Asesor\u00eda Fiscal y Legal Online\" class=\"wp-image-4093\" srcset=\"https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/39-1024x576.png 1024w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/39-300x169.png 300w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/39-768x432.png 768w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/39-18x10.png 18w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/39.png 1366w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What does this mean for your company?<\/strong><\/h3>\n\n\n\n<p>Traditionally, the dividends are apportioned according to the percentage of participation: those who have a 40 % of the capital charges a 40 % profit.<br>However, this recent clarification allows for a bit more flexible: <strong>if the bylaws so provide, you may decide that a member receives more or less dividends in function of their involvement, contribution and management.<\/strong><\/p>\n\n\n\n<p>For example, in a society family, the father may have the 15 % of the shares, but to receive the 40 % of the dividends for his work as the administrator or for having led the company.<\/p>\n\n\n\n<p>Until now, this type of agreements generated doubts and possible conflicts with the Treasury.<br>Today, the legislation makes it clear:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>If the unequal division is set forth in the statutes:<\/strong><br>The partner who receives the most taxed in your <strong>Personal income TAX purposes as a return of principal furniture<\/strong>, between the <strong>19 % and 28 %<\/strong>.<\/li>\n\n\n\n<li><strong>If this is not provided for in the bylaws:<\/strong><br>The difference is deemed to be <strong>a donation<\/strong> between partners, subject to the <strong>Inheritance and gift tax (ISD)<\/strong>.<br>In other words, it shall be taxed as if it were an act of liberality, not as a business performance.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" data-src=\"http:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/40-1024x576.png\" alt=\"Dividendos no proporcionales: Hacienda aclara c\u00f3mo tributan - IURIT - Asesor\u00eda Fiscal y Legal Online\" class=\"wp-image-4094 lazyload\" data-srcset=\"https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/40-1024x576.png 1024w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/40-300x169.png 300w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/40-768x432.png 768w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/40-18x10.png 18w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/40.png 1366w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/576;\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The importance of reviewing the bylaws<\/strong><\/h3>\n\n\n\n<p>In IURIT review <strong>statutes and social pacts<\/strong> of our customers to detect this type of clauses and avoid tax risks.<br><br><strong>A wording ambiguous, can generate unexpected consequences: the Treasury can interpret a deal as a gift or to impose penalties if it detects irregularities<\/strong>.<\/p>\n\n\n\n<p>For this reason, we recommend <strong>to review the statute before handing out benefits<\/strong>especially if the company has changed its partners, or if you are looking to give back in a differentiated way.<br>We also help <strong>update the covenants of partners<\/strong> to reflect these agreements consistent manner, ensuring that the allocation is fiscally valid and is backed up by law.<\/p>\n\n\n\n<p>From IURIT we believe that this clarification be a significant step forward: it offers to businesses, and families entrepreneurs the possibility of <strong>designing flexible structures<\/strong>, adapted to the reality of the business.<br>Allows you to reward the effort or the dedication of certain partners without the need for complex internal operations.<\/p>\n\n\n\n<p>However, the detail changes everything.<br>A clause poorly drafted or a deal without legal backing may result in a <strong>double taxation or in a conflict with the Administration<\/strong>.<br>Therefore, we insist that the <strong>tax planning and business must go hand in hand<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" data-src=\"http:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/41-1024x576.png\" alt=\"Dividendos no proporcionales: Hacienda aclara c\u00f3mo tributan - IURIT - Asesor\u00eda Fiscal y Legal Online\" class=\"wp-image-4095 lazyload\" data-srcset=\"https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/41-1024x576.png 1024w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/41-300x169.png 300w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/41-768x432.png 768w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/41-18x10.png 18w, https:\/\/iuritcorp.com\/wp-content\/uploads\/2026\/01\/41.png 1366w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/576;\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>In summary<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You can share dividends not proportional, but only if the bylaws allow for it.<\/li>\n\n\n\n<li>If not, the Treasury can consider it a donation.<\/li>\n\n\n\n<li>Review <strong>bylaws<\/strong> and <strong>partnership agreements<\/strong> it is essential to avoid penalties.<\/li>\n\n\n\n<li>Proper planning can optimize the tax burden of the entire structure.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Contact us<\/strong><\/h3>\n\n\n\n<p>In <strong>IURIT<\/strong> we help you to review your statutes, to adapt to your corporate structure and planning for tax purposes, the distribution of benefits.<br>Whether you run a family business as a startup in growth, we will advise you so that you can <strong>giving back a fair, efficient and legal<\/strong>.<\/p>\n\n\n\n<p>You can write to us at <strong><a>info@iuritcorp.com<\/a><\/strong> or <a href=\"https:\/\/iuritcorp.com\/en\/contacto\/\" title=\"Contact\">contact us here <\/a>to schedule a call with our team of tax and corporate law.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Finance clarifies when it is legal to distribute dividends in proportion to, and how are taxed according to whether or not provided for in the bylaws.<\/p>","protected":false},"author":1,"featured_media":4093,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","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":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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