{"id":3638,"date":"2019-07-17T12:52:15","date_gmt":"2019-07-17T10:52:15","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/les-aportacions-de-socis-en-les-societats-mercantils\/"},"modified":"2019-07-17T12:52:15","modified_gmt":"2019-07-17T10:52:15","slug":"les-aportacions-de-socis-en-les-societats-mercantils","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/les-aportacions-de-socis-en-les-societats-mercantils\/","title":{"rendered":"Les aportacions de socis en les societats mercantils"},"content":{"rendered":"<p>L&#8217;aportaci\u00f3 de socis \u00e9s una alternativa menys onerosa a l&#8217;augment del capital social perqu\u00e8 no requereix d&#8217;atorgament en escriptura p\u00fablica ni d&#8217;inscripci\u00f3 en el Registre Mercantil. Nom\u00e9s cal en un acord de la junta general per majoria ordin\u00e0ria.<\/p>\n<p>Les aportacions de socis es solen realitzar amb la finalitat de compensar p\u00e8rdues per\u00f2 tamb\u00e9 per a augmentar el patrimoni social de l&#8217;entitat o en situacions en les quals les societats necessiten dotar-se de m\u00e9s liquiditat sense acudir al finan\u00e7ament extern i quan no es desitja augmentar el capital social, la qual cosa suposa una s\u00e8rie de costos i tr\u00e0mits formals.<\/p>\n<p>La norma que empara actualment les aportacions de socis \u00e9s el Pla General de Comptabilitat (PGC), que permet la seva anotaci\u00f3 en el compte 118 com a \u00abaportacions de socis\u00bb.<\/p>\n<p>A m\u00e9s, en el BOE del dia 11 de mar\u00e7 s&#8217;ha publicat la<span style=\"color: #ff0000;\"><em><a href=\"https:\/\/www.boe.es\/boe\/dias\/2019\/03\/11\/pdfs\/BOE-A-2019-3422.pdf\"><span style=\"color: #ff0000;\"> Resoluci\u00f3 de 5 de mar\u00e7 de 2019<\/span><\/a><\/em>,<\/span> de l&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC), que inclou la regulaci\u00f3 de les aportacions dels socis sense contraprestaci\u00f3 i en proporci\u00f3 a la seva participaci\u00f3 en la societat. L&#8217;entrada en vigor s&#8217;estableix l&#8217;endem\u00e0 al de la seva publicaci\u00f3 en el BOE i ser\u00e0 aplicable als comptes anuals dels exercicis iniciats a partir de l&#8217;1 de gener de 2020.<\/p>\n<p>Destaquem:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Finalitat i caracter\u00edstiques de les aportacions de socis<\/strong><\/span>:<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">No ha de respondre a cap finalitat concreta:<\/span> Mitjan\u00e7ant les aportacions de socis les societats podran compensar deutes contrets i restablir l&#8217;equilibri patrimonial, per\u00f2 l&#8217;\u00fas d&#8217;aquest compte no queda restringit a cap necessitat concreta. Per tant, els socis podran realitzar aportacions amb el sol objectiu de dotar la societat de m\u00e9s finan\u00e7ament en un moment concret.<\/li>\n<li><span style=\"color: #0000ff;\">L&#8217;aportaci\u00f3 dels socis ha de ser proporcional a la seva participaci\u00f3 en la societat<\/span>. En el cas que algun dels socis contribu\u00eds amb m\u00e9s capital del que li correspon es considerar\u00e0 com si estigu\u00e9s realitzant una donaci\u00f3.<\/li>\n<li><span style=\"color: #0000ff;\">L&#8217;aportaci\u00f3 no podr\u00e0 ser amb c\u00e0rrec a reserves:<\/span> En cap cas les aportacions de socis es podr\u00e0 realitzar amb c\u00e0rrec a les reserves de la societat, per la qual cosa el desemborsament sempre ser\u00e0 a compte del patrimoni personal dels socis.<\/li>\n<li><span style=\"color: #0000ff;\">L&#8217;aportaci\u00f3 podr\u00e0 ser diner\u00e0ria, en esp\u00e8cie o per compensaci\u00f3 de cr\u00e8dits<\/span>: Com en els augments de capital, l&#8217;aportaci\u00f3 pot ser diner\u00e0ria o en esp\u00e8cie, fins i tot mitjan\u00e7ant compensaci\u00f3 o condonaci\u00f3 de cr\u00e8dits.<\/li>\n<li><span style=\"color: #0000ff;\">L&#8217;aportaci\u00f3 nom\u00e9s obliga als socis que s&#8217;hi hagin comprom\u00e8s en junta<\/span>: L&#8217;aportaci\u00f3 de socis nom\u00e9s obliga a aquells socis que s&#8217;hagin comprom\u00e8s en la junta general, tret que es configuri com una prestaci\u00f3 access\u00f2ria i aix\u00ed figuri en els estatuts.<\/li>\n<li><span style=\"color: #0000ff;\">L&#8217;aportaci\u00f3 ha de tenir car\u00e0cter gratu\u00eft i no reintegrable:<\/span> Segons ha determinat la Direcci\u00f3 General de Tributs (DGT), perqu\u00e8 les aportacions es puguin incorporar als fons propis, hauran de tenir un car\u00e0cter gratu\u00eft i no reintegrable. En cas contrari s&#8217;hauran de comptabilitzar com a pr\u00e9stec en el passiu de la companyia.<\/li>\n<li><span style=\"color: #0000ff;\">L&#8217;aportaci\u00f3 podr\u00e0 ser a compte de futurs augments de capital<\/span>: S\u00f3n possibles les aportacions a compte de futurs augments de capital social, pendents de ser acordats per l&#8217;\u00f2rgan competent, la qual cosa s&#8217;haur\u00e0 de tenir en compte a l&#8217;efecte de l&#8217;augment de capital per compensaci\u00f3 de cr\u00e8dits o per transformaci\u00f3 de reserves.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Avantatges de les aportacions de socis en front de les ampliacions de capital<\/strong><\/span>:<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">No requereix escriptura p\u00fablica ni inscripci\u00f3 en el Registre Mercantil<\/span>. Nom\u00e9s cal en un acord de la junta general per majoria ordin\u00e0ria<\/li>\n<li><span style=\"color: #0000ff;\">No s&#8217;ha de pagar impostos<\/span>:\n<ul>\n<li>T\u00e9 les mateixes conseq\u00fc\u00e8ncies que l&#8217;ampliaci\u00f3 del capital, creixen els fons propis de la societat i augmenta el valor d&#8217;adquisici\u00f3 per als socis, per\u00f2 no s&#8217;ha de pagar l&#8217;impost de transmissions patrimonials (ITP).<\/li>\n<li>A l&#8217;hora de la devoluci\u00f3 del capital aportat pels socis s&#8217;hi dona el mateix tractament que a la reducci\u00f3 de capital, per\u00f2 sense haver de satisfer de nou l&#8217;ITP.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_6.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-2188\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_6.jpg\" alt=\"\" width=\"900\" height=\"600\" \/><\/a><\/p>\n<p><span style=\"color: #800080;\"><em><strong>Som advocats. Consulteu-nos sense comprom\u00eds trucant al 972 426 004, o per correu electr\u00f2nic adre\u00e7at a juridic@rm-assessors.cat.<\/strong><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;aportaci\u00f3 de socis \u00e9s una alternativa menys onerosa a l&#8217;augment del capital social perqu\u00e8 no requereix d&#8217;atorgament en escriptura p\u00fablica ni d&#8217;inscripci\u00f3 en el Registre Mercantil. Nom\u00e9s cal en un acord de la junta general per majoria ordin\u00e0ria. Les aportacions de socis es solen realitzar amb la finalitat de compensar p\u00e8rdues per\u00f2 tamb\u00e9 per a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3315,"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":[21,41,17],"tags":[1303,1304,1305],"class_list":["post-3638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-juridica","tag-ampliacions-de-capital","tag-aportacions-ampliacions-capital","tag-aportacions-de-socis"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les aportacions de socis en les societats mercantils | 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\/es\/les-aportacions-de-socis-en-les-societats-mercantils\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les aportacions de socis en les societats mercantils | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"L&#8217;aportaci\u00f3 de socis \u00e9s una alternativa menys onerosa a l&#8217;augment del capital social perqu\u00e8 no requereix d&#8217;atorgament en escriptura p\u00fablica ni d&#8217;inscripci\u00f3 en el Registre Mercantil. 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