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A SOCIMI (Real Estate Investment Trust) has requested clarification on whether it can distribute interim dividends from the current year's profits under the Capital Companies Act. The Directorate-General for Tax (DGT) has ruled that this is permissible, provided the agreement and payment deadlines set out in Law 11/2009 are met.
Cuestión planteada - Si puede aprobar distribuciones de dividendos a cuenta del beneficio del ejercicio en el que tributa bajo el régimen de SOCIMI, de conformidad con el artículo 277 del texto refundido de la Ley de Sociedades de Capital.
La distribución de cantidades a cuenta de dividendos no impide cumplir la obligación de distribuir el beneficio del ejercicio. El plazo para acordar la distribución se entiende cumplido con dicho acuerdo a cuenta. El pago debe realizarse dentro del mes siguiente a la fecha de dicho acuerdo. La proporción de distribución debe calcularse sobre el resultado contable final, considerando todas las distribuciones realizadas en el ejercicio.
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