Skip to content
V1525-25 ·21 August 2025 ·consulta-vinculante Medium impact
Tax

Non-proportional dividend distribution may be taxed under ISD if not statutorily provided

The consultant asks about the tax implications of a dividend distribution scheme that is not proportional to shareholding in a limited liability company. The tax authority responds that if such a criterion is not established in the company's statutes, any excess received with the intent of generosity will be subject to the Tax on Successions and Gifts.

In 6 key points

Lifecycle

2025-08-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact