{"id":7502,"date":"2017-05-15T18:07:36","date_gmt":"2017-05-15T16:07:36","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/els-socis-tenen-a-separar-se-de-la-societat-que-no-els-reparteix-hi-dividends\/"},"modified":"2017-05-15T18:07:36","modified_gmt":"2017-05-15T16:07:36","slug":"els-socis-tenen-a-separar-se-de-la-societat-que-no-els-reparteix-hi-dividends","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/els-socis-tenen-a-separar-se-de-la-societat-que-no-els-reparteix-hi-dividends\/","title":{"rendered":"\u00abEls socis tenen a separar-se de la societat que no els reparteix-hi dividends\u00bb"},"content":{"rendered":"

A partir del mes de gener del 2017 torna a estar vigent el dret de separaci\u00f3 dels socis per manca de repartiment de dividends per part de la companyia (regulat a l\u2019article 348 LSC), despr\u00e9s d\u2019un llarg per\u00edode de suspensi\u00f3 de la seva vig\u00e8ncia des del juny del 2012 a 31\/12\/2016.<\/p>\n

Per poder exercir aquest dret cal que concorrin els seg\u00fcents requisits<\/span><\/span>:<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Transc\u00f3rrer cinc exercicis a comptar des de la inscripci\u00f3 al Registre de la Societat.<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Haver obtingut beneficis en l\u2019exercici immediatament anterior.<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 No haver distribu\u00eft en forma de dividends, com a m\u00ednim 1\/3 dels beneficis propis de l\u2019explotaci\u00f3 de l\u2019objecte social, que siguin legalment repartibles.<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 El soci ha d\u2019haver votat a favor de la distribuci\u00f3 de dividends.<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 La companyia no ha de ser una societat an\u00f2nima cotitzada.<\/p>\n

L\u2019exercici d\u2019aquest dret pot suposar un gran desemborsament per l\u2019empresa, o pot generar un conflicte societari important entre els socis d\u2019una societat.<\/p>\n

A tal efecte, cal tenir una especial atenci\u00f3 en la redacci\u00f3 d\u2019actes de juntes universals d\u2019aprovaci\u00f3 dels comptes anuals. I valorar les alternatives o mesures a adoptar, abans i despr\u00e9s de l\u2019aprovaci\u00f3 de resultats.<\/p>\n

\"fiscalcomptable5\"<\/a><\/p>\n

Som advocats experts en DRET SOCIETARI. SI ho desitja es pot posar en contacte amb nosaltres al 972426604 o a trav\u00e9s del mail juridic@rm-assessors.cat<\/em><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

A partir del mes de gener del 2017 torna a estar vigent el dret de separaci\u00f3 dels socis per manca de repartiment de dividends per part de la companyia (regulat a l\u2019article 348 LSC), despr\u00e9s d\u2019un llarg per\u00edode de suspensi\u00f3 de la seva vig\u00e8ncia des del juny del 2012 a 31\/12\/2016. Per poder exercir aquest […]<\/p>\n","protected":false},"author":1,"featured_media":641,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"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":""}},"footnotes":""},"categories":[21,41,17],"tags":[713,714,715],"class_list":["post-7502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-juridica","tag-dret-separacio-socis","tag-no-cobrar-dividends","tag-societats-no-dividends"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/comments?post=7502"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7502\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/641"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=7502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=7502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=7502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}