Distributing, opening and closing device for taps, has an inlet chamber, an outlet chamber to the shower column/head or to the shower hose, an outlet chamber to the shower hose or the shower column/head, a discharge opening and a water regulator with the functions of opening, intermediate closing and closing/discharging in one single mechanism, the water regulator being connected to the chambers of the distributing device, and being regulated via an actuating control with several positions, diverting the water, depending on the actuating rotation, to the corresponding chamber or discharge opening of both, thus releasing the water retained in the feed pipes in order to eliminate uncontrolled discharges of water, dripping or the formation of bacteria that are commonly generated in stagnant water, such as legionella.