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Dividend or director's fee: how the two ways of paying an SRL partner are taxed
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 275 words · 3 min
Worked example
Luca's first dividend
Luca is the sole partner of a small trading SRL. After the accounts are approved, the company pays him a gross dividend of 20,000 euros. It keeps back 26 percent, 5,200 euros, and pays it to the Treasury; Luca receives 14,800 euros. In his income tax return that dividend does not appear among the income to be taxed.
Practical case
Anna, sole partner and director
Anna's SRL closes its 2026 financial year, which matches the calendar year, with taxable income of 80,000 euros computed before the director's fee. In December the partners approve a fee of 30,000 euros for Anna, which the company pays her on 15 January 2027. What taxable income remains for 2026, how much standard corporate tax is due for that year, and in which year does the company deduct the fee? How much corporate tax would it have saved in 2026 by paying before 31 December?
Hint: Ask which event triggers the deduction of the fee under Article 95, then apply the standard corporate tax rate in both scenarios.
Show the solution
Directors' fees are deductible in the year they are paid. Paid on 15 January 2027, the fee does not reduce 2026 income, which stays at 80,000 euros: corporate tax = 80,000 × 24 % = 19,200 euros. The company deducts the fee in 2027. Had it paid by 31 December 2026, income would have fallen to 80,000 − 30,000 = 50,000 euros, with corporate tax of 50,000 × 24 % = 12,000 euros: a saving of 19,200 − 12,000 = 7,200 euros for 2026.
Answer: 80,000 euros taxable and 19,200 euros of tax for 2026; deduction in 2027; 7,200 euros of saving missed
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