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Ignacio del Fraile on the distribution of dividends during the ERTE covid | El Confidencial
26 of June, 2023
Employment launches an offensive to hunt down the distribution of dividends during the ERTE covid. Ignacio del Fraile, partner of Employment, talks in this article published by El Confidencial, about the distribution of dividends during the ERTE covid.
“The criterion of the Inspectorate is that, if the ERTE was applied in 2020, that is the year in which dividends could not be distributed, even if they had been generated in 2019. We, on the other hand, argue that the year in which dividends could not be paid out was 2021, as it is the previous year when the company benefits from the impact of the exemption from social security contributions”.
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“The criterion of the Inspectorate is that, if the ERTE was applied in 2020, that is the year in which dividends could not be distributed, even if they had been generated in 2019. We, on the other hand, argue that the year in which dividends could not be paid out was 2021, as it is the previous year when the company benefits from the impact of the exemption from social security contributions”.
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