{"id":20526,"date":"2025-06-05T11:40:49","date_gmt":"2025-06-05T09:40:49","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=20526"},"modified":"2025-06-05T11:40:49","modified_gmt":"2025-06-05T09:40:49","slug":"verificar_retenciones","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/en\/verificar_retenciones\/","title":{"rendered":"Verifique en qu\u00e9 declaraci\u00f3n peri\u00f3dica debe ingresar las retenciones"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"max-width:400px;\"><img decoding=\"async\" width=\"2000\" height=\"1556\" title=\"retencions\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/06\/retencions-1.jpg\" alt class=\"img-responsive wp-image-20535\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/06\/retencions-1-200x156.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/06\/retencions-1-400x311.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/06\/retencions-1-600x467.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/06\/retencions-1-800x622.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/06\/retencions-1-1200x934.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/06\/retencions-1.jpg 2000w\" sizes=\"(max-width: 640px) 100vw, 2000px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : calc( 0 * calc( 100% - no ) );margin-left : no;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : no;margin-left : no;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><h2>Verifique en qu\u00e9 declaraci\u00f3n peri\u00f3dica debe ingresar las retenciones<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">05\/06\/2025<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>Si su empresa aprueba una distribuci\u00f3n de dividendos en la Junta General de este mes de junio, deber\u00e1 ingresar las retenciones a Hacienda (el 19%) en la declaraci\u00f3n peri\u00f3dica \u2013mensual o trimestral\u2013 correspondiente al per\u00edodo en que estos dividendos sean exigibles. Y si el acuerdo de reparto no especifica nada, los dividendos se entender\u00e1n exigibles a partir del d\u00eda siguiente de la junta.<\/p>\n<p>As\u00ed pues, a su empresa le conviene celebrar esta junta el d\u00eda 30 de junio, o bien, si la realiza antes, hacer constar en el acuerdo de reparto que los dividendos ser\u00e1n exigibles a partir del d\u00eda 1 de julio:<\/p>\n<ul>\n<li>Si no act\u00faa as\u00ed y la junta se celebra el 25 de junio, por ejemplo, se considerar\u00e1 que los dividendos son exigibles al d\u00eda siguiente, el 26 de junio. En este caso, deber\u00e1 ingresar la retenci\u00f3n en la declaraci\u00f3n que presentar\u00e1 hasta el 21 de julio, con independencia de la fecha en que los pague efectivamente.<\/li>\n<li>En cambio, si la junta acuerda que los dividendos ser\u00e1n exigibles el 3 de julio, por ejemplo, retrasar\u00e1 el ingreso de las retenciones hasta el 20 de agosto o el 20 de octubre (seg\u00fan si su empresa presenta declaraciones mensuales o trimestrales, respectivamente).<\/li>\n<\/ul>\n<p>Si entre los socios de su empresa existen sociedades que tienen una participaci\u00f3n en el capital igual o superior al 5% y han pose\u00eddo esta participaci\u00f3n de forma ininterrumpida durante el a\u00f1o anterior al d\u00eda en que sean exigibles los dividendos, recuerde que no tendr\u00e1 que practicar retenci\u00f3n. En este caso, los socios tienen derecho a aplicar la exenci\u00f3n por doble imposici\u00f3n de dividendos en su impuesto sobre sociedades, por lo que la ley establece que tambi\u00e9n est\u00e9n exentos de retenciones.<\/p>\n<p>Eso s\u00ed, aseg\u00farese de que los socios a los que no practique retenci\u00f3n le facilitan un escrito conforme est\u00e1n exentos de la misma. Solicite que en este escrito indiquen el porcentaje de participaci\u00f3n y la fecha de adquisici\u00f3n (o, como m\u00ednimo, que han adquirido la participaci\u00f3n con al menos un a\u00f1o de antelaci\u00f3n).<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":20535,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[],"class_list":["post-20526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-en"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/20526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/comments?post=20526"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/20526\/revisions"}],"predecessor-version":[{"id":20544,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/20526\/revisions\/20544"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media\/20535"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media?parent=20526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/categories?post=20526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/tags?post=20526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}