Abstract: The invention relates to a capsule for closing a receptacle (R) for a liquid and for dispensing said liquid, said capsule being characterized in that it comprises: A capsule for closing a receptacle (R) for a liquid and for dispensing said liquid, said capsule being characterized in that it comprises: an inner support element (1) designed to be fixed on the neck (C) of the receptacle (R) and including a central bushing (11) having a side wall provided with an ejection orifice (10); and an outer closure element (2) that is fastened onto said inner element (1) and which includes a central ring (21) provided with an outlet duct (20), said central ring (21) being designed to surround said bushing (11) in coaxial and rotary manner so as to establish at least one closed position in which the ejection orifice (10) is sealed and at least one dispensing position in which said orifice is in communication with the outlet duct (20).