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El consultante pregunta por las implicaciones fiscales de un pacto para repartir dividendos de forma no proporcional a su participación en una sociedad limitada. Hacienda responde que, si este criterio no figura en los estatutos, el exceso recibido con ánimo de liberalidad tributará por el Impuesto sobre Sucesiones y Donaciones.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre Sucesiones y Donaciones derivadas del pacto de reparto de los dividendos.
Para que un reparto de dividendos no proporcional tribute en el IRPF como rendimiento de capital mobiliario, debe estar previsto en los estatutos sociales. Si no existe dicha previsión y se recibe una cantidad superior a la correspondiente por participación con ánimo de liberalidad, el exceso constituye un incremento patrimonial a título gratuito sujeto al Impuesto sobre Sucesiones y Donaciones. La concurrencia del animus donandi debe constar de forma indiscutible.
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