{"id":18163,"date":"2026-01-01T09:00:27","date_gmt":"2026-01-01T07:00:27","guid":{"rendered":"https:\/\/oficinaeconomicagalicia.xunta.gal\/faqs-ambitos\/how-is-the-distribution-of-dividends-recorded-and-limited\/"},"modified":"2026-01-01T09:00:27","modified_gmt":"2026-01-01T07:00:27","slug":"how-is-the-distribution-of-dividends-recorded-and-limited","status":"publish","type":"faqs-ambitos","link":"https:\/\/oficinaeconomicagalicia.xunta.gal\/en\/faqs-ambitos\/how-is-the-distribution-of-dividends-recorded-and-limited\/","title":{"rendered":"How is the distribution of dividends recorded and limited?"},"content":{"rendered":"

After approval at the meeting of the application of the result, a liability for “dividend payable” and the corresponding withholding for the partners are recognized. Only distributable profits can be distributed, respecting the legal reserve and other unavailable reserves and covering losses from previous years if any. Subsequent payment cancels the liability for dividends and withholdings.<\/p>\n

Don’t hesitate, request advice from our experts.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

After approval at the meeting of the application of the result, a liability for “dividend payable” and the corresponding withholding for the partners are recognized.<\/p>\n","protected":false},"template":"","categorias":[76,75],"class_list":["post-18163","faqs-ambitos","type-faqs-ambitos","status-publish","hentry","categorias-competitiveness","categorias-financial"],"yoast_head":"\nHow is the distribution of dividends recorded and limited? - Oficina Econ\u00f3mica de Galicia<\/title>\n<meta name=\"description\" content=\"After approval at the meeting of the application of the result, a liability for "dividend payable" and the corresponding withholding for the partners are recognized.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oficinaeconomicagalicia.xunta.gal\/faqs-ambitos\/como-se-rexistra-e-limita-a-distribucion-de-dividendos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How is the distribution of dividends recorded and limited? 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