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A company inquired whether it or the depositary banks was responsible for dividend withholdings. The DGT clarifies that the obligation lies with the issuing company, as banks act as payment intermediaries.
Cuestión planteada 1) Si el obligado a retener e ingresar a cuenta en relación con el reparto de dividendos es la sociedad consultante dado que los bancos depositarios se limitan a efectuar una simple mediación de pago.
La obligación de practicar la retención o ingreso a cuenta de los dividendos recae en la sociedad emisora. Las entidades depositarias o gestoras de cobro realizan una simple mediación de pago al abonar el dividendo por cuenta y orden del emisor. La emisora debe presentar los modelos de declaración e ingreso, así como los resúmenes anuales. En los modelos de resumen, la emisora puede identificar a las entidades depositarias como mediadoras.
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