{"id":7314,"date":"2023-04-18T11:46:03","date_gmt":"2023-04-18T09:46:03","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/a-l-abril-toquen-legalitzar-els-llibres-comptables-i-societaris\/"},"modified":"2023-04-18T11:46:03","modified_gmt":"2023-04-18T09:46:03","slug":"a-l-abril-toquen-legalitzar-els-llibres-comptables-i-societaris","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/a-l-abril-toquen-legalitzar-els-llibres-comptables-i-societaris\/","title":{"rendered":"A l\u2019abril toca legalitzar els llibres comptables i societaris"},"content":{"rendered":"<h5>El 30 d&#8217;abril \u00e9s la data l\u00edmit en la qual les societats mercantils, l&#8217;exercici social de les quals es tanca el 31 de desembre, tenen l&#8217;obligaci\u00f3 de legalitzar de manera telem\u00e0tica els llibres comptables (llibre diari i llibre d&#8217;inventaris i comptes anuals) i societaris, entre ells, el llibre d&#8217;actes i el llibre de registre de socis (en cas de SA, llibre de registre d&#8217;accions nominatives). No fer-ho pot implicar responsabilitats als administradors si es prova que aix\u00f2 ha causat un mal a la societat.<\/h5>\n<p>Les societats han de portar la comptabilitat al dia, conservar les actes de les reunions (d&#8217;administradors i de socis) i registrar les transmissions de participacions o accions en els llibres de socis.<\/p>\n<h3><strong>Llibres comptables<\/strong><\/h3>\n<p>Dels diferents llibres comptables, \u00e9s obligatori legalitzar el <strong>llibre diari<\/strong> (en el qual s&#8217;anoten les transaccions di\u00e0ries) i el <strong>llibre d&#8217;inventaris i comptes anuals<\/strong> (sumes i saldos trimestrals, compte d&#8217;explotaci\u00f3 i balan\u00e7 de situaci\u00f3). Per\u00f2 tamb\u00e9 pot legalitzar qualsevol altre llibre (per exemple, el llibre major o els llibres d&#8217;IVA).<\/p>\n<h3><strong>Llibres societaris<\/strong><\/h3>\n<p>Quant als llibres societaris, s&#8217;ha de legalitzar el llibre d&#8217;actes i el llibre de registre de socis (en cas de SA, llibre de registre d&#8217;accions nominatives):<\/p>\n<h4><strong><em>Llibre d&#8217;actes<\/em><\/strong><\/h4>\n<p>En el <strong>llibre d&#8217;actes<\/strong> s&#8217;ha de transcriure totes les actes dels \u00f2rgans col\u00b7legiats de les societats mercantils: actes de junta general (m\u00ednim l&#8217;acta de junta general ordin\u00e0ria d&#8217;aprovaci\u00f3 de comptes anuals) i actes del consell d&#8217;administraci\u00f3 (m\u00ednim una acta per trimestre) en suport electr\u00f2nic. La legalitzaci\u00f3 d&#8217;aquest llibre cal fer-la cada any.<\/p>\n<p>Cadascuna de les actes recollides en el llibre han de contenir les seg\u00fcents dades:<\/p>\n<ul>\n<li><strong>Data i lloc de la celebraci\u00f3 de la trobada<\/strong>.<\/li>\n<li><strong>Data i forma de la convocat\u00f2ria <\/strong>pr\u00e8via aix\u00ed com els punts que figuren com a ordre del dia<\/li>\n<li><strong>Nombre de socis i representants<\/strong>, capital social que aporta cadascun. En cas de tractar-se d&#8217;una junta universal cal afegir tamb\u00e9 la data, el lloc, el nom i la signatura de cada assistent.<\/li>\n<li><strong>Resum dels assumptes tractats <\/strong>i sotmesos a debat durant la reuni\u00f3<\/li>\n<li><strong>Acords <\/strong>assolits i resultat de les votacions. En aquest \u00faltim punt cal especificar el nombre de vots a favor dels acords.<\/li>\n<li><strong>Aprovaci\u00f3 de l&#8217;acta<\/strong>: aquest \u00e9s un punt fonamental per concloure tot l&#8217;anterior. No existeix confirmaci\u00f3 dels acords obtinguts sense l&#8217;aprovaci\u00f3 de la junta o consell, la signatura del secretari i el benepl\u00e0cit del president. En el cas espec\u00edfic de la junta general ha de ser aprovada per la mateixa junta al final de la reuni\u00f3 o b\u00e9 en el termini de quinze dies pel president i dos socis, un representant de la minoria i un altre de la majoria. Tamb\u00e9 els \u00f2rgans d&#8217;administraci\u00f3, conforme al que es preveu en l&#8217;escriptura social, poden procedir a l&#8217;aprovaci\u00f3 de l&#8217;acta al final de la reuni\u00f3.<\/li>\n<\/ul>\n<h4><strong><em>Llibre de registre de socis i <\/em><\/strong><strong><em>Llibre de registre d&#8217;accions nominatives<\/em><\/strong><\/h4>\n<p>Son llibres propis de les societats limitades (SL) en les quals el capital est\u00e0 repartit en participacions socials. En ell es recopila la identitat dels titulars o fundadors i dels socis, les transmissions de les participacions socials de la SL, el seu valor i els drets que aquestes els atorguen als socis.<\/p>\n<p>La legalitzaci\u00f3 d&#8217;aquests llibres<strong> no<\/strong>m\u00e9s ser\u00e0 obligat\u00f2ria en l&#8217;exercici en qu\u00e8 s&#8217;hagi produ\u00eft qualsevol alteraci\u00f3 en la titularitat de les participacions o de les accions, o si s&#8217;haguessin constitu\u00eft grav\u00e0mens sobre aquestes.<\/p>\n<h4>Legalitzaci\u00f3:<\/h4>\n<p>Tots els llibres s&#8217;han d&#8217;emplenar en suport electr\u00f2nic i s&#8217;han d&#8217;enviar per via telem\u00e0tica en els seg\u00fcents quatre mesos al tancament de l&#8217;exercici social.<\/p>\n<h3><strong>Sancions i responsabilitats<\/strong><\/h3>\n<p>La Llei estableix una sanci\u00f3 de 300 euros per falta de legalitzaci\u00f3. A m\u00e9s:<\/p>\n<ul>\n<li>Aquesta falta de legalitzaci\u00f3 pot ser utilitzada pels creditors, juntament amb altres indicis, per a sol\u00b7licitar la responsabilitat personal dels administradors pels deutes de la societat (si no els paga).<\/li>\n<li>En cas de concurs, la falta de legalitzaci\u00f3 pot ser un argument m\u00e9s per a qualificar-lo com a culpable, la qual cosa tamb\u00e9 suposaria una responsabilitat directa dels administradors pels deutes socials.<\/li>\n<li>Finalment, en cas de conflicte entre socis o amb tercers, els llibres legalitzats poden servir de prova en qualsevol judici, ja que la legalitzaci\u00f3 implica que el seu contingut no ha pogut ser modificat.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_241505887-2-1.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-4037\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_241505887-2-1-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_241505887-2-1-300x200.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_241505887-2-1-1024x683.jpg 1024w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_241505887-2-1-768x512.jpg 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_241505887-2-1-1536x1024.jpg 1536w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_241505887-2-1-2048x1365.jpg 2048w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 30 d&#8217;abril \u00e9s la data l\u00edmit en la qual les societats mercantils, l&#8217;exercici social de les quals es tanca el 31 de desembre, tenen l&#8217;obligaci\u00f3 de legalitzar de manera telem\u00e0tica els llibres comptables (llibre diari i llibre d&#8217;inventaris i comptes anuals) i societaris, entre ells, el llibre d&#8217;actes i el llibre de registre de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3317,"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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