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A SOCIMI has requested clarification on whether the 19% special tax accrues when an interim dividend is agreed or when the general meeting approves the distribution of the financial year's profits. The DGT has determined that the tax accrual occurs on the date the interim distribution is agreed.
Cuestión planteada Si la fecha de devengo del Gravamen Especial en caso de reparto de un dividendo a cuenta por parte de una sociedad que aplica el Régimen Socimi es (a) el día que se acuerde la distribución del dividendo a cuenta o, por el contrario, (b) el día del acuerdo de distribución de beneficios por la junta general de accionistas, u órgano equivalente una vez terminado el ejercicio y dentro de los seis meses siguientes a la conclusión del mismo.
El gravamen especial del 19% sobre dividendos distribuidos a socios con participación igual o superior al 5% se devenga el día del acuerdo de distribución de beneficios por la junta general o órgano equivalente. No obstante, atendiendo a una interpretación sistemática y razonable, la fecha de devengo en el supuesto de dividendos a cuenta se corresponde con el día del acuerdo de dicha distribución a cuenta. Asimismo, la fecha del acuerdo de distribución es la que determina la composición del accionariado y el tipo de gravamen aplicable.
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