{"id":13360,"date":"2025-02-10T12:12:48","date_gmt":"2025-02-10T11:12:48","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13360"},"modified":"2025-02-19T16:49:26","modified_gmt":"2025-02-19T15:49:26","slug":"delegacio-de-facultats-i-contracte-del-conseller-delegat-en-societats-mercantils","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/delegacio-de-facultats-i-contracte-del-conseller-delegat-en-societats-mercantils\/","title":{"rendered":"Delegaci\u00f3 de facultats i contracte del conseller delegat en societats mercantils"},"content":{"rendered":"
D’acord amb la Llei de societats de capital, quan un membre del consell d’administraci\u00f3 sigui nomenat conseller delegat o se li atribueixin funcions executives mitjan\u00e7ant un poder general, caldr\u00e0 que se subscrigui un contracte entre ell i la societat que haur\u00e0 de ser aprovat pr\u00e8viament pel consell d’administraci\u00f3 amb el vot favorable de les dues terceres parts dels seus membres.<\/h5>\n
\n

L’article 249.3 de la Llei de societats de capital, estableix en relaci\u00f3 amb la delegaci\u00f3 de facultats del consell d’administraci\u00f3, que quan un membre del consell d’administraci\u00f3 sigui nomenat conseller delegat o se li atribueixin funcions executives<\/strong> en virtut d’un altre t\u00edtol (per exemple, mitjan\u00e7ant poder general), caldr\u00e0 que se subscrigui un contracte entre ell i la societat<\/strong> que haur\u00e0 de ser aprovat pr\u00e8viament pel consell d’administraci\u00f3 amb el vot favorable de les dues terceres parts dels seus membres. El conseller afectat s’haur\u00e0 d’abstenir d’assistir a la deliberaci\u00f3 i de participar en la votaci\u00f3. El contracte aprovat cal que s’incorpori com a annex a l’acta de la sessi\u00f3.<\/p>\n

Delegaci\u00f3 de facultats del consell d’administraci\u00f3<\/strong><\/h3>\n

Quan els estatuts de la societat no disposin el contrari i sense perjudici dels apoderaments que pugui conferir a qualsevol persona, el consell d’administraci\u00f3 podr\u00e0 designar d’entre els seus membres un o diversos consellers delegats o comissions executives, establint el contingut, els l\u00edmits i les modalitats de delegaci\u00f3.<\/p>\n

Nom\u00e9s si existeix consell d’administraci\u00f3 es pot parlar de delegaci\u00f3 de facultats. L’administrador \u00fanic o els administradors solidaris poden apoderar per\u00f2 no delegar les seves facultats en altres \u00f2rgans.<\/p>\n

    \n
  • Atenci\u00f3.<\/strong> La delegaci\u00f3 permanent d’alguna facultat del consell d’administraci\u00f3 en la comissi\u00f3 executiva o en el conseller delegat i la designaci\u00f3 dels administradors que hagin d’ocupar aquests c\u00e0rrecs requeriran per a la seva validesa el vot favorable de les dues terceres parts dels components del consell i no tindran cap efecte fins a la seva inscripci\u00f3 en el Registre Mercantil.<\/li>\n<\/ul>\n

    No es permet delegar les seg\u00fcents facultats del consell d’administraci\u00f3:<\/h3>\n

    a) La supervisi\u00f3 de l’efectiu funcionament de les comissions que hagu\u00e9s constitu\u00eft i de l’actuaci\u00f3 dels \u00f2rgans delegats i dels directius que hagu\u00e9s designat.<\/p>\n

    b) La determinaci\u00f3 de les pol\u00edtiques i estrat\u00e8gies generals de la societat<\/p>\n

    c) L’autoritzaci\u00f3 o dispensa de les obligacions derivades del deure de lleialtat<\/p>\n

    d) La seva pr\u00f2pia organitzaci\u00f3 i funcionament.<\/p>\n

    e) La formulaci\u00f3 dels comptes anuals i la seva presentaci\u00f3 a la junta general.<\/p>\n

    f) La formulaci\u00f3 de qualsevol classe d’informe exigit per la llei a l’\u00f2rgan d’administraci\u00f3 sempre que l’operaci\u00f3 a qu\u00e8 es refereix l’informe no pugui ser delegada.<\/p>\n

    g) El nomenament i destituci\u00f3 dels consellers delegats de la societat, aix\u00ed com l’establiment de les condicions del seu contracte.<\/p>\n

    h) El nomenament i destituci\u00f3 dels directius que tinguessin depend\u00e8ncia directa del consell o d’algun dels seus membres, aix\u00ed com l’establiment de les condicions b\u00e0siques dels seus contractes, inclosa la seva retribuci\u00f3.<\/p>\n

    i) Les decisions relatives a la remuneraci\u00f3 dels consellers, dins del marc estatutari i, si \u00e9s el cas, de la pol\u00edtica de remuneracions aprovada per la junta general.<\/p>\n

    j) La convocat\u00f2ria de la junta general d’accionistes i l’elaboraci\u00f3 de l’ordre del dia i la proposta d’acords.<\/p>\n

    k) La pol\u00edtica relativa a les accions o participacions pr\u00f2pies.<\/p>\n

    l) Les facultats que la junta general hagu\u00e9s delegat al consell d’administraci\u00f3, tret que hagu\u00e9s estat expressament autoritzat per ella per a subdelegar-les.<\/p>\n

    Exig\u00e8ncia de contracte de la societat amb els consellers delegats<\/strong><\/h3>\n

    El Registre Mercantil<\/strong> ha comen\u00e7at a rebutjar la inscripci\u00f3 del nomenament de consellers delegats<\/strong> si en la certificaci\u00f3 de l’acord o en l’escriptura no consta la subscripci\u00f3 del contracte corresponent. Per tant, \u00e9s essencial que:<\/p>\n

      \n
    • Es documenti adequadament el contracte i s’adjunti a l’acta del consell.<\/li>\n
    • S’inclogui una refer\u00e8ncia expressa en l’escriptura de nomenament.<\/li>\n
    • Es verifiqui el compliment dels requisits legals per evitar demores en la inscripci\u00f3.<\/li>\n<\/ul>\n

      No obstant, l’Audi\u00e8ncia Provincial de Madrid<\/strong> ha resolt en la seva sent\u00e8ncia 311\/2024, de 4 d’octubre de 2024<\/strong>, que l’obligaci\u00f3 de subscriure un contracte entre la societat i el conseller delegat no es justifica quan aquest c\u00e0rrec no \u00e9s remunerat<\/strong>. Aquest criteri contrav\u00e9 la postura del Registre Mercantil i podria obrir la porta a futures interpretacions m\u00e9s flexibles.<\/p>\n

      \"\"<\/p>\n

      Som advocats i estem especialitzats en dret mercantil i societari. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"

      D’acord amb la Llei de societats de capital, quan un membre del consell d’administraci\u00f3 sigui nomenat conseller delegat o se li atribueixin funcions executives mitjan\u00e7ant un poder general, caldr\u00e0 que se subscrigui un contracte entre ell i la societat que haur\u00e0 de ser aprovat pr\u00e8viament pel consell d’administraci\u00f3 amb el vot favorable de les dues […]<\/p>\n","protected":false},"author":18,"featured_media":13357,"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 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