{"id":1589,"date":"2016-08-08T10:18:07","date_gmt":"2016-08-08T08:18:07","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/sesta-multant-les-empreses-per-no-fer-o-fer-fora-de-termini-el-diposit-de-comptes-en-el-registre-mercantil\/"},"modified":"2016-08-08T10:18:07","modified_gmt":"2016-08-08T08:18:07","slug":"sesta-multant-les-empreses-per-no-fer-o-fer-fora-de-termini-el-diposit-de-comptes-en-el-registre-mercantil","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/sesta-multant-les-empreses-per-no-fer-o-fer-fora-de-termini-el-diposit-de-comptes-en-el-registre-mercantil\/","title":{"rendered":"&#8220;S&#8217;est\u00e0 multant les empreses per no fer, o fer fora de termini, el dip\u00f2sit de comptes en el Registre Mercantil&#8221;."},"content":{"rendered":"<p>Totes les societats venen obligades a presentar els seus comptes anuals en el Registre Mercantil i, si b\u00e9 fins fa poc era inusual que les societats rebessin sancions per l&#8217;incompliment d&#8217;aquesta obligaci\u00f3, ara\u00a0 les sancions sovintegen. Per aquest motiu recomanem que s&#8217;inscrigui els comptes en el Registre Mercantil\u00a0 dintre termini. <strong><span style=\"text-decoration: underline; color: #3366ff;\">Destaquem el seg\u00fcent<\/span><\/strong>:<\/p>\n<ul>\n<li><strong><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\">Termini per elaboraci\u00f3 dels comptes anuals<\/span><\/span><\/strong>: D&#8217;acord amb la Llei de societats de capital, els administradors de la societat estan obligats a elaborar els comptes anuals en el termini m\u00e0xim de tres mesos des del tancament de l&#8217;exercici social, que si no s&#8217;estipula una altra data en els estatuts de la societat, acaba el 31 de desembre de cada any.<span style=\"color: #ff0000;\"> Per tant, el termini habitual per tenir elaborats els comptes anuals, ser\u00e0 el <strong>31 de mar\u00e7.<\/strong><\/span><\/li>\n<li><span style=\"text-decoration: underline; color: #3366ff;\"><strong>Termini per aprovar els comptes anuals:<\/strong><\/span> Tamb\u00e9 dins de les obligacions dels administradors de la societat hi ha la obligaci\u00f3 de convocar la junta general ordin\u00e0ria en els sis primers mesos de cada exercici, per aprovar els comptes anuals de l&#8217;exercici anterior, censurar la gesti\u00f3 social i resoldre sobre l&#8217;aplicaci\u00f3 del resultat. <span style=\"color: #ff0000;\">Per tant, si els comptes ham quedat elaborats el 31 de mar\u00e7. el termini habitual per tenir aprovats els comptes anuals, ser\u00e0 el <strong>30 de juny<\/strong>.\u00a0<\/span><\/li>\n<li><span style=\"text-decoration: underline; color: #3366ff;\"><strong>Termini per a la presentaci\u00f3 dels comptes en el Registre Mercantil:<\/strong><\/span> La presentaci\u00f3 dels comptes per al seu dip\u00f2sit en el registre mercantil es trobar\u00e0 dins del termini reglamentari si es presenten <em><strong><span style=\"color: #ff0000;\">dins del mes seg\u00fcent a data de celebraci\u00f3 de la junta en la qual s&#8217;aproven<\/span><\/strong><\/em>. El c\u00f2mput del mes ser\u00e0 de data a data. <span style=\"color: #ff0000;\">Per tant, si els comptes son aprovats en junta el 30 de juny, el termini habitual de presentaci\u00f3 dels comptes en el Registre Mercantil, ser\u00e0 el <strong>31 de juliol.<\/strong><\/span><\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\"><strong>Sancions;<\/strong><\/span><\/span> Les sancions que s&#8217;estan imposant van des d&#8217;un m\u00ednim<strong><span style=\"color: #ff0000;\"> de 1.200 euros a 60.000 euros<\/span>,<\/strong> encara que es poden elevar a 300.000 euros per cada any de retard en el compliment.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/juridica4_3379636-C\u00f2pia.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-660\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/juridica4_3379636-C\u00f2pia.jpg\" alt=\"juridica4\" width=\"658\" height=\"325\" \/><\/a><\/p>\n<h3><span style=\"color: #3366ff;\"><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o per correu electr\u00f2nic adre\u00e7at al nostres assessors fiscals: antoninavarro@rm-assessos.cat; mariaromaguera@rm-assessors.cat; o carlesvilanova@rm-assessors.cat.<\/em><\/span><\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Atenci\u00f3.<\/strong> Les sancions que s&#8217;estan imposant van des d&#8217;un m\u00ednim de 1.200 euros a 60.000 euros, encara que es poden elevar a 300.000 euros per cada any de retard en el compliment.<\/p>\n<p>&nbsp;<\/p>\n<p>Fins ara era inusual la pr\u00e0ctica d&#8217;aquest tipus de sancions per part de l\u2019ICAC i la principal conseq\u00fc\u00e8ncia de no dipositar els comptes anuals en el registre mercantil era la possible derivaci\u00f3 de responsabilitat d&#8217;aquesta acci\u00f3 contra l&#8217;\u00f2rgan d&#8217;administraci\u00f3 de la societat per socis o terceres persones que puguin reclamar pels danys causats per aquest fet.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Terminis per presentar comptes anuals en el registre mercantil<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Tamb\u00e9 dins de les seves obligacions hi ha la de convocar la junta general ordin\u00e0ria en <strong>els sis primers mesos<\/strong> de cada exercici -normalment abans de finalitzar el mes de juny-, per aprovar els comptes anuals de l&#8217;exercici anterior, censurar la gesti\u00f3 social i resoldre sobre l&#8217;aplicaci\u00f3 del resultat.<\/p>\n<p>&nbsp;<\/p>\n<p>Una vegada formulades, dins dels sis mesos posteriors al tancament, aquests comptes han de ser sotmesos a l&#8217;aprovaci\u00f3 per part de la junta general de les empreses, aix\u00ed com resoldre sobre l&#8217;aplicaci\u00f3 del resultat de l&#8217;exercici d&#8217;acord amb el balan\u00e7 aprovat, i \u00e9s l\u2019obligaci\u00f3 de les empreses donar publicitat als comptes anuals, mitjan\u00e7ant el dip\u00f2sit en el registre mercantil, en el qual estigui inscrita la societat.<\/p>\n<p>&nbsp;<\/p>\n<p>La presentaci\u00f3 dels comptes per al seu dip\u00f2sit en el registre mercantil es trobar\u00e0 dins del termini reglamentari si es presenten <strong><em>dins del mes seg\u00fcent a data de celebraci\u00f3 de la junta en la qual s&#8217;aproven<\/em><\/strong>. El c\u00f2mput del mes ser\u00e0 de data a data.<\/p>\n<p>&nbsp;<\/p>\n<p>Tenint en compte que per regla general l&#8217;exercici s\u2019acaba el 31 de desembre, podr\u00edem resumir:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Termini de formulaci\u00f3 comptes anuals: fins al 31 de mar\u00e7<\/li>\n<li>Termini d\u2019aprovaci\u00f3 comptes anuals: fins al 30 de juny<\/li>\n<li>Termini de presentaci\u00f3 comptes anuals en el registre: 30 de juliol<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Quines s\u00f3n les conseq\u00fc\u00e8ncies de no presentar en termini els comptes anuals?<\/strong><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Les societats no podran inscriure en el registre mercantil cap document referit a la societat mentre l&#8217;incompliment persisteixi (excepte el cessament de l&#8217;administrador, una revocaci\u00f3 de poders, la dissoluci\u00f3 de la societat i el nomenament de liquidadors). Aix\u00f2 implica que no es podran nomenar administradors ni atorgar poders fins que no estiguin dipositats els comptes.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>El tancament del registre mercantil impedir\u00e0 a tercers con\u00e8ixer la situaci\u00f3 financera de la societat, la qual cosa provocar\u00e0 que es presumeixi que existeixen complicacions econ\u00f2miques o de gesti\u00f3 de la societat.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>La imposici\u00f3 d&#8217;una sanci\u00f3 per un import de 1.200 a 60.000 euros en funci\u00f3 de la dimensi\u00f3 de la societat, encara que es pot elevar a 300.000 euros per cada any de retard en el compliment.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>La responsabilitat de l&#8217;administrador, que haur\u00e0 de respondre enfront de la societat, els socis i els creditors socials dels danys i perjudicis que causi per no haver complert els deures inherents del seu c\u00e0rrec, entre els quals estan el dip\u00f2sit de comptes en el Registre Mercantil.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>La responsabilitat per deutes de l&#8217;administrador, en cas que la societat es trobi en una situaci\u00f3 d&#8217;insolv\u00e8ncia, ja que no dipositar els comptes anuals es considera com un sup\u00f2sit de concurs de creditors culpable.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Quan es constati que existeix una causa legal perqu\u00e8 la societat es dissolgui i els administradors no actu\u00efn diligentment en el termini de dos mesos, hauran de respondre solid\u00e0riament amb el seu propi patrimoni pels deutes de la societat, \u00e9s a dir que es perdr\u00e0 la responsabilitat limitada.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>En aquest sentit \u00e9s important que les empreses presentin els comptes com m\u00e9s aviat millor, dins del termini legal, si no vol ser sancionada. A m\u00e9s del perjudici econ\u00f2mic que pot suposar la sanci\u00f3, cal no oblidar l&#8217;abast que pot tenir en la reputaci\u00f3 de l&#8217;empresa, ja que el tancament del registre mercantil impedeix als tercers con\u00e8ixer la situaci\u00f3 financera de la societat, i a efectes legals es produeix la presumpci\u00f3 per als creditors o tercers de l&#8217;exist\u00e8ncia de complicacions econ\u00f2miques o de gesti\u00f3 de la societat.<\/p>\n<p>&nbsp;<\/p>\n<p>No obstant l&#8217;anterior, si els comptes anuals no s&#8217;haguessin dipositat per no estar aprovats per la junta general, el tancament registral es podr\u00e0 evitar si aquesta circumst\u00e0ncia s&#8217;acredita amb certificaci\u00f3 de l&#8217;\u00f2rgan d&#8217;administraci\u00f3 expressant la causa de la falta d&#8217;aprovaci\u00f3. Si aquesta situaci\u00f3 persisteix, s\u2019ha de presentar la certificaci\u00f3 cada 6 mesos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Totes les societats venen obligades a presentar els seus comptes anuals en el Registre Mercantil i, si b\u00e9 fins fa poc era inusual que les societats rebessin sancions per l&#8217;incompliment d&#8217;aquesta obligaci\u00f3, ara\u00a0 les sancions sovintegen. Per aquest motiu recomanem que s&#8217;inscrigui els comptes en el Registre Mercantil\u00a0 dintre termini. Destaquem el seg\u00fcent: Termini per [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":722,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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":[41,16],"tags":[452,453,454],"class_list":["post-1589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacats","category-fiscal-i-comptable","tag-comptes-registre-mercantil","tag-diposit-comptes-registre","tag-multes-registre-mercantil"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;S&#039;est\u00e0 multant les empreses per no fer, o fer fora de termini, el dip\u00f2sit de comptes en el Registre Mercantil&quot;. | 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\/sesta-multant-les-empreses-per-no-fer-o-fer-fora-de-termini-el-diposit-de-comptes-en-el-registre-mercantil\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot;S&#039;est\u00e0 multant les empreses per no fer, o fer fora de termini, el dip\u00f2sit de comptes en el Registre Mercantil&quot;. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Totes les societats venen obligades a presentar els seus comptes anuals en el Registre Mercantil i, si b\u00e9 fins fa poc era inusual que les societats rebessin sancions per l&#8217;incompliment d&#8217;aquesta obligaci\u00f3, ara\u00a0 les sancions sovintegen. 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