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A sole shareholder of a limited company transfers 250,000 euros from the company to their ex-spouse following a divorce under the community property regime. The DGT has determined that this payment does not constitute a dividend distribution from the entity.
Cuestión planteada Si la salida de efectivo al ex cónyuge se considera reparto de dividendos.
Los gastos derivados de las obligaciones personales del socio por su divorcio no tienen la consideración de reparto de dividendos en la sociedad. Estos importes pueden tener la consideración de gasto no deducible para la entidad.
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