{"id":717,"date":"2026-02-05T14:55:42","date_gmt":"2026-02-05T14:55:42","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=717"},"modified":"2026-03-09T10:40:19","modified_gmt":"2026-03-09T10:40:19","slug":"los-dividendos-y-la-empresa-familiar","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/los-dividendos-y-la-empresa-familiar\/","title":{"rendered":"Los dividendos y la empresa familiar"},"content":{"rendered":"<p>Uno de los requisitos a cumplir para gozar de la\u00a0reducci\u00f3n\u00a0en el Impuesto de\u00a0Sucesiones\u00a0y Donaciones por transmisi\u00f3n de\u00a0<strong><a href=\"https:\/\/www.alfonsea.com\/empresa-familiar-holding-y-reservas\/\" target=\"_blank\" rel=\"noopener noreferrer\">empresa familiar<\/a><\/strong>\u00a0es el mantenimiento del valor de lo adquirido.<\/p>\n<p>La norma especifica que se exige el\u00a0mantenimiento\u00a0de lo adquirido durante los 10 a\u00f1os siguientes a la fecha de la escritura p\u00fablica de donaci\u00f3n (salvo que se produjera el fallecimiento dentro de dicho plazo), as\u00ed como que durante dicho per\u00edodo de tiempo no se realicen actos de disposici\u00f3n y operaciones societarias que puedan dar lugar a una minoraci\u00f3n sustancial del valor de la adquisici\u00f3n.<\/p>\n<p>Entonces, \u00bfno pueden repartirse\u00a0dividendos?<\/p>\n<p>Se pueden repartir. Incluso sobre reservas generadas antes de la operaci\u00f3n de transmisi\u00f3n. Lo que hay que asegurar es que el valor te\u00f3rico contable siempre contin\u00fae siendo igual o superior al existente en aquel momento.<\/p>\n<p>En definitiva, simplificando mucho, en una empresa familiar, si se distribuyen cantidades iguales o inferiores a los beneficios obtenidos desde la donaci\u00f3n o sucesi\u00f3n, no debe haber problema para disfrutar del <strong><a href=\"https:\/\/www.danielgimenezmartinez.com\/supremo-diferencia-hacienda-quiere-la-empresa-familiar-sobreviva\/\" target=\"_blank\" rel=\"noopener noreferrer\">incentivo fiscal<\/a><\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uno de los requisitos a cumplir para gozar de la\u00a0reducci\u00f3n\u00a0en el Impuesto de\u00a0Sucesiones\u00a0y Donaciones por transmisi\u00f3n de\u00a0empresa familiar\u00a0es el mantenimiento del valor de lo adquirido. La norma especifica que se exige el\u00a0mantenimiento\u00a0de lo adquirido durante los 10 a\u00f1os siguientes a la fecha de la escritura p\u00fablica de donaci\u00f3n (salvo que se produjera el fallecimiento dentro [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":727,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Los dividendos y la empresa familiar<\/title>\n<meta name=\"description\" content=\"Uno de los requisitos a cumplir para gozar de la\u00a0reducci\u00f3n\u00a0en el Impuesto de\u00a0Sucesiones\u00a0y Donaciones por transmisi\u00f3n de\u00a0empresa familiar\u00a0es el mantenimiento del valor de lo adquirido.\" \/>\n<meta name=\"robots\" content=\"index, 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