{"id":5673,"date":"2022-09-27T10:52:23","date_gmt":"2022-09-27T08:52:23","guid":{"rendered":"https:\/\/ms-advocats.com\/el-pago-del-dividendo-de-las-participaciones-sin-voto\/"},"modified":"2022-11-07T13:27:05","modified_gmt":"2022-11-07T11:27:05","slug":"el-pago-del-dividendo-de-las-participaciones-sin-voto","status":"publish","type":"post","link":"https:\/\/ms-advocats.com\/ca\/el-pago-del-dividendo-de-las-participaciones-sin-voto\/","title":{"rendered":"El pagament del dividend de les participacions sense vot"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Tabla de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ms-advocats.com\/ca\/el-pago-del-dividendo-de-las-participaciones-sin-voto\/#A_vegades_les_societats_creen_participacions_sense_vot_per_a_donar_entrada_a_nous_inversors_Vegi_com_es_fan_els_calculs_a_lhora_de_pagar_dividends_a_aquests_nous_socis\" >A vegades les societats creen participacions sense vot per a donar entrada a nous inversors. Vegi com es fan els c\u00e0lculs a l&#8217;hora de pagar dividends a aquests nous socis.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ms-advocats.com\/ca\/el-pago-del-dividendo-de-las-participaciones-sin-voto\/#Calcul\" >C\u00e0lcul<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"A_vegades_les_societats_creen_participacions_sense_vot_per_a_donar_entrada_a_nous_inversors_Vegi_com_es_fan_els_calculs_a_lhora_de_pagar_dividends_a_aquests_nous_socis\"><\/span>A vegades les societats creen participacions sense vot per a donar entrada a nous inversors. Vegi com es fan els c\u00e0lculs a l&#8217;hora de pagar dividends a aquests nous socis.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2 class=\"txt-chapeau\"><img decoding=\"async\" class=\"text-img\" src=\"https:\/\/repository.clientlink.es\/repository\/common\/images\/shutterstock781633891.jpg?424\" alt=\"El pago del dividendo de las participaciones sin voto\" title=\"\"><\/h2>\n<div class=\"col-md-12 cont-new-body\">\n<p>El tret caracter\u00edstic de les participacions sense vot \u00e9s que, com a compensaci\u00f3 a la privaci\u00f3 del dret de vot, el seu titular t\u00e9 dret a percebre un dividend anual m\u00ednim fix o variable que s&#8217;estableix en els estatuts socials. I, una vegada acordat el dividend m\u00ednim, tindr\u00e0 dret a m\u00e9s al mateix dividend que correspon a les participacions ordin\u00e0ries.<\/p>\n<p>Per tant, si una SL emet participacions sense vot, queda obligada al seg\u00fcent:<\/p>\n<p>Si existeixen beneficis *distribuibles, a acordar el repartiment del dividend m\u00ednim de les participacions sense vot. Si s&#8217;acorda no repartir-los, aquest acord ser\u00e0 nul.<br \/>\nSi no existeixen beneficis o aquests no s\u00f3n suficients \u2013per exemple, perqu\u00e8 els estatuts estableixen que ha de dotar-se una reserva especial que encara no est\u00e0 coberta\u2013, el dividend m\u00ednim no pagat ha de satisfer-se en els cinc exercicis seg\u00fcents. I, mentre no se satisfaci, el titular tindr\u00e0 dret de vot igual que la resta de socis.<br \/>\nC\u00e0lcul<\/p>\n<p>En una societat el capital social \u00e9s de 200.000 euros, dels quals 40.000 (el 20%) corresponen a participacions sense vot a les quals se&#8217;ls ha reconegut un dividend m\u00ednim obligatori del 5% sobre el seu valor nominal. Si en l&#8217;exercici s&#8217;han obtingut uns beneficis per 25.000 euros que es reparteixen \u00edntegrament, l&#8217;import que rebr\u00e0 cada soci ser\u00e0 el seg\u00fcent:<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Calcul\"><\/span>C\u00e0lcul<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 92px;\" border=\"1\" cellspacing=\"1\" cellpadding=\"1\">\n<tbody>\n<tr style=\"height: 23px;\">\n<td style=\"height: 23px; width: 122.171875px;\"><strong>Concepte<\/strong><\/td>\n<td style=\"height: 23px; width: 95.703125px;\"><strong>Socis normals<\/strong><\/td>\n<td style=\"height: 23px; width: 105.828125px;\"><strong>Socis sense vot<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"height: 23px; width: 122.171875px;\">Dividend previ (1)<\/td>\n<td style=\"height: 23px; width: 95.703125px;\">&#8211;<\/td>\n<td style=\"height: 23px; width: 105.828125px;\">2.000<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"height: 23px; width: 122.171875px;\">Dividend normal (2)<\/td>\n<td style=\"height: 23px; width: 95.703125px;\">18.400<\/td>\n<td style=\"height: 23px; width: 105.828125px;\">4.600<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"height: 23px; width: 122.171875px;\"><em>Total<\/em><\/td>\n<td style=\"height: 23px; width: 95.703125px;\"><em>18.400<\/em><\/td>\n<td style=\"height: 23px; width: 105.828125px;\"><em>6.600<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>1. El 5% dels 40.000 euros corresponents al nominal de les participacions sense vot.<br \/>\n2. Despr\u00e9s de repartir el dividend obligatori, el romanent \u201323.000 euros\u2013 es reparteix entre tots els socis en proporci\u00f3 a la seva participaci\u00f3.<\/p>\n<p>D&#8217;altra banda, cal recordar que, en cas de liquidaci\u00f3, el nou soci tindr\u00e0 dret al reemborsament del valor de les seves participacions sense vot abans que es distribueixi cap quantitat a la resta. I, en cas d&#8217;ampliaci\u00f3 de capital, tindr\u00e0 un dret de subscripci\u00f3 preferent de les noves participacions, siguin del tipus que siguin.<\/p>\n<p>&nbsp;<\/p>\n<p><em>Els nostres assessors l&#8217;informaran de com calcular el dividend m\u00ednim que han d&#8217;obtenir els socis titulars de participacions sense vot i la resta de drets i obligacions que t\u00e9 la societat enfront d&#8217;aquests socis.<\/em><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A vegades les societats creen participacions sense vot per a donar entrada a nous inversors. Vegi com es fan els c\u00e0lculs a l&#8217;hora de pagar dividends a aquests nous socis. El tret caracter\u00edstic de les participacions sense vot \u00e9s que, com a compensaci\u00f3 a la privaci\u00f3 del dret de vot, el seu titular t\u00e9 dret [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5564,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-5673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/posts\/5673","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/comments?post=5673"}],"version-history":[{"count":2,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/posts\/5673\/revisions"}],"predecessor-version":[{"id":6084,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/posts\/5673\/revisions\/6084"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/media\/5564"}],"wp:attachment":[{"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/media?parent=5673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/categories?post=5673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/tags?post=5673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}