{"id":6023,"date":"2021-09-15T17:02:13","date_gmt":"2021-09-15T15:02:13","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/aprovacio-de-les-retribucions-dadministradors-socials\/"},"modified":"2021-09-15T17:02:13","modified_gmt":"2021-09-15T15:02:13","slug":"aprovacio-de-les-retribucions-dadministradors-socials","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/aprovacio-de-les-retribucions-dadministradors-socials\/","title":{"rendered":"Aprovaci\u00f3 de les retribucions d&#8217;administradors socials"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\">El Tribunal Suprem en la seva sent\u00e8ncia de 13 de maig de 2021 ha assenyalat que la fixaci\u00f3 inicial de l&#8217;import m\u00e0xim anual de la retribuci\u00f3 dels administradors socials, aix\u00ed com les eventuals modificacions que han de ser aprovades per la junta general, no necess\u00e0riament han de realitzar-se amb antelaci\u00f3 al comen\u00e7ament de l&#8217;exercici al qual es pretengui aplicar.<\/h5>\n\n\n\n<p>La retribuci\u00f3 dels administradors socials es una q\u00fcesti\u00f3 que sempre ha creat molta controv\u00e8rsia i que ara ha quedat clarificada pel Tribunal Suprem en la forma seg\u00fcent:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La retribuci\u00f3 dels administradors socials, ha de ser aprovada per la junta general de la societat ?<\/h3>\n\n\n\n<p>La resposta es afirmativa, ja que tant l&#8217;import m\u00e0xim anual de la retribuci\u00f3 dels administradors com les seves eventuals modificacions hauran de ser aprovades per la junta general de la societat.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">L&#8217;aprovaci\u00f3 de la junta ha de ser anterior o pot ser posterior a l&#8217;aplicaci\u00f3 de la retribuci\u00f3 ?<\/h3>\n\n\n\n<p>Aqu\u00ed es on s&#8217;ha produ\u00eft canvi. Fins ara la jurisprud\u00e8ncia, de manera majorit\u00e0ria, considerava que l&#8217;acord de la junta general aprovant la retribuci\u00f3 dels administradors havia de ser al comen\u00e7ament de cada exercici. No obstant, la sent\u00e8ncia del TS que comentem estableix que la&nbsp;<em>fixaci\u00f3 inicial de l&#8217;import m\u00e0xim anual dels administradors, aix\u00ed com les eventuals modificacions<\/em>&nbsp;que han de ser aprovades per la junta general, <strong>no necess\u00e0riament <\/strong>s&#8217;han de realitzar amb antelaci\u00f3 al comen\u00e7ament de l&#8217;exercici al qual es pretengui aplicar.<\/p>\n\n\n\n<p>En conseq\u00fc\u00e8ncia, entenem que no hi ha d&#8221;haver problema per que en un moment posterior la junta general pugui aprovar la retribuci\u00f3 dels administradors aplicada en exercicis anteriors. <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors2_123768121.jpg\"><img fetchpriority=\"high\" decoding=\"async\" width=\"658\" height=\"325\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors2_123768121.jpg\" alt=\"\" class=\"wp-image-810\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors2_123768121.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors2_123768121-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds. <\/em><\/h3>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Suprem en la seva sent\u00e8ncia de 13 de maig de 2021 ha assenyalat que la fixaci\u00f3 inicial de l&#8217;import m\u00e0xim anual de la retribuci\u00f3 dels administradors socials, aix\u00ed com les eventuals modificacions que han de ser aprovades per la junta general, no necess\u00e0riament han de realitzar-se amb antelaci\u00f3 al comen\u00e7ament de l&#8217;exercici al qual es pretengui aplicar.<\/p>\n","protected":false},"author":1,"featured_media":771,"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 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