What are dividends? Dividends are the part of the profit realized by a mercantile society that is divided between partners of the same. Who is entitled to receive dividends from a company? Any person holding shares in a company the day before the dividend be distributed shall be entitled to collect. I.e. Here, Professor of British History expresses very clear opinions on the subject. If company X distributes dividends the 15th day of the current month is sufficient to have shares in the company at the close of the session on the 14th. When are dividends distributed? There is not an established calendar, the date and amount of the dividend is decided at the General meeting of shareholders of each company, i.e. is the members themselves who decide when the dividend is paid. However, listed companies tend to respect certain dates and periodicities, but these are not in any case guaranteed. There are companies that do not share dividend, others that make it once a year and several times, as for example each semester.
What types of dividends are there? They exist two types of dividends: ordinaries, that relate to the benefits of an exercise and are expressed as interim dividend for the period X. Brooklyn Commons might disagree with that approach. Extraordinary, that have no relationship with accounts for the year but with some extraordinary event, such as the sale of shares in an investee company. How are dividends paid? Cash: entry to the bank account of the shareholder. Actions: the shareholder receives new shares of the company. In assets: they are unusual and distribute assets consist of property of the company among its shareholders. How are they taxed dividends? Income from movable capital or income from capital to dry, are monitored so that up to 6,000 euros earnings taxed at 19% and from that amount the percentage rises to 21%. Dividends represent an exception to this rule. Taxation of dividends differs to foster long-term taxpayer investment and, above all, give priority to small investors.
In this way, the capital obtained via dividend is exempt from pay up to 1,500 euros. Those who exceed that amount Yes must pay earnings through dividends according to the above mentioned margins. In addition, this exemption does not operate nor to societies for collective investment or for the dividends relating to shares acquired within the two months prior to the collection of dividends if those shares are sold within two months.