{"id":14289,"date":"2025-10-08T18:11:44","date_gmt":"2025-10-08T16:11:44","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14289"},"modified":"2025-11-06T20:06:55","modified_gmt":"2025-11-06T19:06:55","slug":"es-moment-de-fer-un-reconeixement-sistematic-mercantil-a-la-seva-empresa","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/es-moment-de-fer-un-reconeixement-sistematic-mercantil-a-la-seva-empresa\/","title":{"rendered":"\u00c9s moment de fer un reconeixement sistem\u00e0tic mercantil a la seva empresa"},"content":{"rendered":"
La normativa mercantil canvia cada any i, amb ella, les responsabilitats de socis i administradors de les societats. Abans de tancar l’exercici 2025, \u00e9s recomanable revisar la situaci\u00f3 legal de la seva societat i assegurar-se que tot est\u00e0 en ordre.<\/h5>\n
\n

Amb el tancament de l’exercici molt a la vora, \u00e9s un bon moment per a detenir-se i mirar la seva empresa des d’un punt de vista jur\u00eddic i mercantil. Cada any comporta moltes modificacions normatives, criteris administratius i resolucions judicials que canvien silenciosament el terreny sobre el qual operen les societats. I enguany, m\u00e9s que mai, conv\u00e9 revisar si tot est\u00e0 en ordre abans d’entrar en 2026.<\/p>\n

Per qu\u00e8 \u00e9s recomanable un reconeixement sistem\u00e0tic mercantil?<\/strong><\/h3>\n

Perqu\u00e8 el risc m\u00e9s com\u00fa en les empreses no \u00e9s el que es veu, sin\u00f3 el que s’acumula en els papers: decisions no inscrites, acords socials mal redactats, administradors amb responsabilitats latents o societats amb estructures que ja no s’ajusten a la realitat del negoci.<\/p>\n

Un reconeixement sistem\u00e0tic mercantil permet detectar a temps situacions que poden derivar en sancions, bloquejos societaris o fins i tot responsabilitats personals dels administradors.<\/p>\n

I fer-ho ara, abans del tancament comptable i fiscal, pot marcar la difer\u00e8ncia entre una correcci\u00f3 preventiva i un conflicte posterior.<\/p>\n

Aspectes que conv\u00e9 revisar abans de finalitzar l’any<\/strong><\/h3>\n
    \n
  1. \n
    Composici\u00f3 i vig\u00e8ncia dels \u00f2rgans d’administraci\u00f3<\/strong><\/h5>\n<\/li>\n<\/ol>\n
      \n
    • Els c\u00e0rrecs estan formalment inscrits en el Registre Mercantil?<\/li>\n
    • S’han renovat els mandats caducats o prorrogats t\u00e0citament?<\/li>\n
    • Hi ha consellers o administradors que figuren en el c\u00e0rrec, per\u00f2 ja no exerceixen funcions reals?<\/li>\n<\/ul>\n
        \n
      1. \n
        Compliment de les obligacions dels administradors<\/strong><\/h5>\n<\/li>\n<\/ol>\n
          \n
        • Responsabilitat per deutes socials (art. 367 LSC): si existeixen p\u00e8rdues que deixin el patrimoni net per sota de la meitat del capital, l’\u00f2rgan ha d’actuar abans del tancament de l’exercici.<\/li>\n
        • Situacions de causa de dissoluci\u00f3 o necessitat de reequilibri patrimonial.<\/li>\n
        • An\u00e0lisi de possibles conflictes d’inter\u00e8s i operacions vinculades.<\/li>\n<\/ul>\n
            \n
          1. \n
            Llibre de socis i transmissi\u00f3 de participacions<\/strong><\/h5>\n<\/li>\n<\/ol>\n
              \n
            • Comprovaci\u00f3 de la titularitat real i dels moviments no inscrits.<\/li>\n
            • Revisi\u00f3 de pactes parasocials i acords entre socis que puguin haver-se quedat obsolets o contradir els estatuts.<\/li>\n<\/ul>\n
                \n
              1. \n
                Estatuts i acords socials<\/strong><\/h5>\n<\/li>\n<\/ol>\n
                  \n
                • Adaptaci\u00f3 a les reformes recentment introdu\u00efdes per la Llei de start-ups, la Llei crea i creix i el Reglament d’auditoria.<\/li>\n
                • Inclusi\u00f3 de cl\u00e0usules sobre juntes telem\u00e0tiques, convocat\u00f2ries electr\u00f2niques o reunions h\u00edbrides, ja plenament v\u00e0lides per\u00f2 sovint no reflectides en els estatuts.<\/li>\n<\/ul>\n
                    \n
                  1. \n
                    Dip\u00f2sit de comptes i obligacions registrals<\/strong><\/h5>\n<\/li>\n<\/ol>\n
                      \n
                    • Revisi\u00f3 del dip\u00f2sit en termini dels comptes anuals i del contingut de l’informe de gesti\u00f3.<\/li>\n
                    • Verificaci\u00f3 que no existeixin incid\u00e8ncies en el BORME o anotacions per incompliments.<\/li>\n
                    • En cas de societats inactives, valorar la seva dissoluci\u00f3 o reactivaci\u00f3 formal abans del 31 de desembre.<\/li>\n<\/ul>\n
                        \n
                      1. \n
                        Compliment de noves obligacions societ\u00e0ries<\/strong><\/h5>\n<\/li>\n<\/ol>\n
                          \n
                        • Llei de representacions digitals i \u00fas de plataformes electr\u00f2niques per a la comunicaci\u00f3 amb l’Administraci\u00f3.<\/li>\n
                        • Identificaci\u00f3 del titular real conforme a les noves exig\u00e8ncies de transpar\u00e8ncia (Reial decret 609\/2025).<\/li>\n
                        • Preparaci\u00f3 per a la Directiva de dilig\u00e8ncia deguda en sostenibilitat empresarial (CSDDD), que implicar\u00e0 noves responsabilitats per a administradors i grups societaris.<\/li>\n<\/ul>\n

                          Altres q\u00fcestions…<\/strong><\/h3>\n
                            \n
                          • Reforma del Codi de comer\u00e7 i la Llei de societats de capital (en tramitaci\u00f3) que refor\u00e7ar\u00e0 la responsabilitat d’administradors en mat\u00e8ria de sostenibilitat, \u00e8tica corporativa i compliment normatiu.<\/li>\n
                          • Entrada en vigor del Reglament Europeu d’Informes de Sostenibilitat (ESRS), que exigir\u00e0 reportar informaci\u00f3 no financera m\u00e9s detallada des de 2026.<\/li>\n
                          • Ampliaci\u00f3 de les obligacions en mat\u00e8ria de registre de titularitats reals i prevenci\u00f3 del blanqueig, amb controls m\u00e9s estrictes per a pimes i societats professionals.<\/li>\n
                          • I en paral\u00b7lel, noves l\u00ednies d’inspecci\u00f3 de la Direcci\u00f3 General de Seguretat Jur\u00eddica i Fe P\u00fablica centrades en societats inactives, sense dip\u00f2sit de comptes o sense activitat registral.<\/li>\n<\/ul>\n

                            Quins riscos es poden evitar amb un reconeixement sistem\u00e0tic mercantil?<\/strong><\/h3>\n
                              \n
                            • Evitar la responsabilitat personal d’administradors i consellers<\/strong>.<\/li>\n
                            • Detectar a temps conflictes societaris latents<\/strong> o participacions mal registrades.<\/li>\n
                            • Evitar multes per incompliments registrals<\/strong> o per no tenir actualitzada la titularitat real.<\/li>\n
                            • Identificar situacions de desequilibri patrimonial<\/strong> que podrien derivar en dissoluci\u00f3.<\/li>\n
                            • Adaptar la societat a les noves obligacions digitals i de transpar\u00e8ncia<\/strong>, evitant sancions o bloquejos en licitacions, ajuts o contractes p\u00fablics.<\/li>\n<\/ul>\n

                              Abans de tancar l’any, li recomanem concertar un reconeixement mercantil complet<\/strong> de la seva empresa. En una sola sessi\u00f3 podem analitzar:<\/p>\n

                                \n
                              • La situaci\u00f3 jur\u00eddica actual de la seva societat.<\/li>\n
                              • Els possibles riscos derivats de la seva estructura societ\u00e0ria o d’administraci\u00f3.<\/li>\n
                              • I les mesures preventives m\u00e9s convenients abans del tancament comptable i fiscal.<\/li>\n<\/ul>\n

                                L’experi\u00e8ncia ens demostra que una revisi\u00f3 a temps costa molt menys que una defensa a posteriori.<\/p>\n

                                \"\"<\/p>\n

                                Es poden posar en contacte amb RM ASSESSORS per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3, trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/span><\/em><\/h4>\n

                                 <\/p>\n","protected":false},"excerpt":{"rendered":"

                                La normativa mercantil canvia cada any i, amb ella, les responsabilitats de socis i administradors de les societats. Abans de tancar l’exercici 2025, \u00e9s recomanable revisar la situaci\u00f3 legal de la seva societat i assegurar-se que tot est\u00e0 en ordre. Amb el tancament de l’exercici molt a la vora, \u00e9s un bon moment per a […]<\/p>\n","protected":false},"author":18,"featured_media":14286,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,17],"tags":[3210,3208,3209],"class_list":["post-14289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-juridica","tag-obligacions-societats","tag-reconeixement-sistematic-mercantil","tag-revisio-compliment-normatiu"],"acf":[],"yoast_head":"\n\u00c9s moment de fer un reconeixement sistem\u00e0tic mercantil a la seva empresa | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/es-moment-de-fer-un-reconeixement-sistematic-mercantil-a-la-seva-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c9s moment de fer un reconeixement sistem\u00e0tic mercantil a la seva empresa | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"La normativa mercantil canvia cada any i, amb ella, les responsabilitats de socis i administradors de les societats. 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