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A listed company enquired whether the profit distribution and payment deadlines for SOCIMIs are mandatory and whether they allow for the advance payment of interim dividends during the financial year. The Directorate-General for Tax (DGT) ruled that the distribution of interim amounts fulfills the purpose of the regulation and does not prevent compliance with statutory deadlines.
Cuestión planteada Si los plazos establecidos en el artículo 6 de la Ley 11/2009 para acordar la distribución del beneficio y proceder al pago del dividendo deben interpretarse como plazos máximos para garantizar la distribución por la sociedad y la percepción por los accionistas del dividendo, como tarde, pero sin que ello deba impedir el pago anticipado del dividendo, por ejemplo, a través de la distribución de dividendos a cuenta durante el propio ejercicio en que se obtiene el beneficio.
La distribución de cantidades a cuenta de dividendos durante el propio ejercicio en que se obtiene el beneficio cumple la finalidad de garantizar la distribución de beneficios a los accionistas. Por tanto, no es un obstáculo para el plazo de acuerdo de distribución del artículo 6 de la Ley 11/2009. Respecto al pago, este debe realizarse dentro del mes siguiente a la fecha del acuerdo de distribución de dichas cantidades a cuenta.
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