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The inquiry asks whether the mandatory dividend for SOCIMIs should be calculated based on gross profit or after deducting commercial obligations. The DGT rules that distribution is carried out based on the accounting result once the relevant commercial obligations have been met.
Cuestión planteada 1. Si en relación con la distribución del dividendo obligatorio establecido por el artículo 6.1 de la Ley 11/2009, el porcentaje mínimo de distribución se debe calcular sobre el beneficio obtenido en el ejercicio, una vez minorado por las obligaciones mercantiles o, si por el contrario, deberá calcularse sobre el beneficio bruto contable, previo al cumplimiento de las obligaciones mercantiles y paralelamente atender dichas obligaciones.
La obligación de distribuir dividendos en las SOCIMI se aplica sobre el resultado contable del ejercicio, según el balance aprobado. Este cálculo debe realizarse una vez cumplidas las obligaciones mercantiles, como la dotación anual a la reserva legal del 10% del beneficio. La distribución de dividendos es un elemento esencial del régimen fiscal especial de las SOCIMI.
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