{"id":21426,"date":"2025-10-21T09:31:12","date_gmt":"2025-10-21T07:31:12","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=21426"},"modified":"2025-10-21T09:31:38","modified_gmt":"2025-10-21T07:31:38","slug":"dividendos","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/es\/dividendos\/","title":{"rendered":"Dividendos a cuenta"},"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=\"dividendos\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/10\/dividendos.jpg\" alt class=\"img-responsive wp-image-21431\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/10\/dividendos-200x156.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2025\/10\/dividendos-400x311.jpg 400w, 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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>Dividendos a cuenta<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">21\/10\/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 data-start=\"0\" data-end=\"149\">Tu empresa distribuy\u00f3 un dividendo a cuenta a finales del a\u00f1o pasado. \u00bfC\u00f3mo afecta este reparto a la reserva de capitalizaci\u00f3n computable en el IS?<\/p>\n<p data-start=\"151\" data-end=\"352\"><strong data-start=\"151\" data-end=\"181\">Reserva de capitalizaci\u00f3n.<\/strong> Como sabes, las empresas pueden disfrutar, en el Impuesto sobre Sociedades (IS) de 2024, de una reducci\u00f3n del <strong data-start=\"292\" data-end=\"299\">15%<\/strong> del importe en que incrementen sus fondos propios:<\/p>\n<ul data-start=\"353\" data-end=\"768\">\n<li data-start=\"353\" data-end=\"559\">\n<p data-start=\"355\" data-end=\"559\">Dicho incremento es la diferencia positiva entre los fondos propios al cierre del ejercicio (sin incluir los resultados del propio ejercicio) y los del a\u00f1o anterior (sin incluir tampoco los beneficios).<\/p>\n<\/li>\n<li data-start=\"560\" data-end=\"768\">\n<p data-start=\"562\" data-end=\"768\">En este c\u00e1lculo no deben computarse como fondos propios determinadas partidas, como las aportaciones de socios, las ampliaciones de capital, la reserva de nivelaci\u00f3n o las reservas estatutarias o legales.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"770\" data-end=\"1203\"><strong data-start=\"770\" data-end=\"794\">Dividendos a cuenta.<\/strong> Por tanto, este incremento suele corresponder a la parte de los beneficios del ejercicio anterior que no se ha distribuido y que se ha destinado a reservas voluntarias. <strong data-start=\"964\" data-end=\"975\">Apunte.<\/strong> Pero\u2026 \u00bfqu\u00e9 ocurre si durante el ejercicio se han distribuido dividendos a cuenta? \u00bfC\u00f3mo se ve afectado este incremento si tenemos en cuenta que dichos dividendos se contabilizan como menores fondos propios (en la cuenta 557)?<\/p>\n<p data-start=\"1205\" data-end=\"1310\"><strong data-start=\"1205\" data-end=\"1224\">No se computan.<\/strong> Pues bien, veamos c\u00f3mo debe calcularse la reserva de capitalizaci\u00f3n en estos casos:<\/p>\n<ul data-start=\"1311\" data-end=\"1697\">\n<li data-start=\"1311\" data-end=\"1424\">\n<p data-start=\"1313\" data-end=\"1424\">Al calcular los fondos propios al final de cada ejercicio, deben descontarse los beneficios de dicho per\u00edodo.<\/p>\n<\/li>\n<li data-start=\"1425\" data-end=\"1697\">\n<p data-start=\"1427\" data-end=\"1697\">As\u00ed pues, <strong data-start=\"1437\" data-end=\"1504\">no deben descontarse tambi\u00e9n los dividendos a cuenta repartidos<\/strong>, ya que ya forman parte de los beneficios que se han deducido al calcular los fondos propios al final del ejercicio. <strong data-start=\"964\" data-end=\"975\">Apunte.<\/strong> Volver a deducirlos ser\u00eda descontar los mismos dividendos dos veces.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1699\" data-end=\"1978\"><strong data-start=\"1699\" data-end=\"1711\">Ejemplo.<\/strong> Los fondos propios computables de una empresa al final de 2023 y 2024 son de 150.000 y 162.000 euros respectivamente, mientras que los beneficios son de 40.000 y 30.000 euros. <strong data-start=\"1888\" data-end=\"1899\">Apunte.<\/strong> A finales de 2024 se distribuyeron unos dividendos a cuenta de 18.000 euros:<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"group _tableWrapper_1rjym_13 flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 149px;\" width=\"625\" data-start=\"1980\" data-end=\"2255\">\n<thead data-start=\"1980\" data-end=\"2002\">\n<tr data-start=\"1980\" data-end=\"2002\">\n<th style=\"text-align: left;\" data-start=\"1980\" data-end=\"1991\" data-col-size=\"sm\"><strong>Concepto<\/strong><\/th>\n<th style=\"text-align: left;\" data-start=\"1991\" data-end=\"2002\" data-col-size=\"sm\"><strong>Importe<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2028\" data-end=\"2255\">\n<tr data-start=\"2028\" data-end=\"2106\">\n<td data-start=\"2028\" data-end=\"2067\" data-col-size=\"sm\">Fondos propios 2024 &#8211; Beneficio 2024<\/td>\n<td data-col-size=\"sm\" data-start=\"2067\" data-end=\"2106\">150.000 (162.000 &#8211; 30.000 + 18.000)<\/td>\n<\/tr>\n<tr data-start=\"2107\" data-end=\"2176\">\n<td data-start=\"2107\" data-end=\"2146\" data-col-size=\"sm\">Fondos propios 2023 &#8211; Beneficio 2023<\/td>\n<td data-col-size=\"sm\" data-start=\"2146\" data-end=\"2176\">110.000 (150.000 &#8211; 40.000)<\/td>\n<\/tr>\n<tr data-start=\"2177\" data-end=\"2204\">\n<td data-start=\"2177\" data-end=\"2194\" data-col-size=\"sm\">Base reducci\u00f3n<\/td>\n<td data-col-size=\"sm\" data-start=\"2194\" data-end=\"2204\">40.000<\/td>\n<\/tr>\n<tr data-start=\"2205\" data-end=\"2255\">\n<td data-start=\"2205\" data-end=\"2246\" data-col-size=\"sm\">Reducci\u00f3n reserva capitalizaci\u00f3n (15%)<\/td>\n<td data-col-size=\"sm\" data-start=\"2246\" data-end=\"2255\">6.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>Dado que los dividendos a cuenta satisfechos ya reducen los fondos propios, no deben volver a descontarse a la hora de calcular el incremento de estos.<\/strong><\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body 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0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":21431,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-21426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/21426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/comments?post=21426"}],"version-history":[{"count":1,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/21426\/revisions"}],"predecessor-version":[{"id":21445,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/21426\/revisions\/21445"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media\/21431"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media?parent=21426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/categories?post=21426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/tags?post=21426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}