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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.
Question posed: Tax implications in Inheritance and Gift Tax arising from the agreement on the distribution of dividends.
For a non-proportional dividend distribution not to be taxed under Personal Income Tax as income from movable capital, it must be provided for in the corporate bylaws. If such a provision does not exist and an amount exceeding that corresponding to the shareholding is received as a gratuity, the excess constitutes a capital increase by way of gift subject to Inheritance and Gift Tax. The presence of animus donandi must be indisputably established.
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