{"id":7558,"date":"2018-01-05T12:02:03","date_gmt":"2018-01-05T10:02:03","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/"},"modified":"2018-01-05T12:02:03","modified_gmt":"2018-01-05T10:02:03","slug":"la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/","title":{"rendered":"La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria&#8230; o no !"},"content":{"rendered":"<div>En diferents ocasions ens hem referit al cas, molt corrent, dels administradors socials que reben retribucions de la societat que administren. Aquest tema es molt rellevant donat que, si no s&#8217;hagu\u00e9s seguit el procediment adequat, la retribuci\u00f3 que hagu\u00e9s pagat la societat podria ser declarada il\u00b7legal i ser-li negat a la societat el dret\u00a0 a la deducci\u00f3 de la despesa, i d&#8217;altra banda, haver de ser declarada com ingr\u00e9s per qui hagu\u00e9s rebut la retribuci\u00f3.<\/div>\n<div>El cas \u00e9s d&#8217;una certa complexitat, ja que afecta a multitud de petites o micro empreses que utilitzen la forma societ\u00e0ria per a dur a terme les seves activitats. En aquestes empreses el m\u00e9s habitual es que l&#8217;administrador de la societat faci tamb\u00e9 les funcions de director o gerent de la mateixa (funcions executives) o, tamb\u00e9, faci de paleta, mec\u00e0nic o lampista per descriure alguna de les activitats m\u00e9s corrents.<\/div>\n<div>En tots aquests casos cal distingir si l&#8217;administrador percep o no alguna retribuci\u00f3 de la societat i, cas afirmatiu, si la percep pel simple c\u00e0rrec d&#8217;administrador social i\/o per les funcions executives de direcci\u00f3 i ger\u00e8ncia que poden anar unides o no al c\u00e0rrec d&#8217;administrador i\/o per altres funcions que pugui fer com a simple treballador de la societat (paleta, lampista o fuster, entre moltes d&#8217;altres).<\/div>\n<div>La q\u00fcesti\u00f3 encara es pot complicar m\u00e9s en funci\u00f3 de la forma d&#8217;administraci\u00f3 de l&#8217;empresa (un o varis administradors \u00fanics, solidaris o mancomunats; o consell d&#8217;administraci\u00f3).<\/div>\n<div>Aquesta mat\u00e8ria est\u00e0 regulada en els arts. 217, 220 i 249 de la Llei de Societats de Capital i tractarem de donar la nostra opini\u00f3, si b\u00e9 ja avancem que es tracta d&#8217;una q\u00fcesti\u00f3 controvertida en que hi ha diferents corrents doctrinals i ni tant sols els tribunals es posen d&#8217;acord en algunes de les q\u00fcestions:<\/div>\n<div><\/div>\n<div><span style=\"color: #ff0000;\"><strong>Retribuci\u00f3 dels administradors socials. Norma general en base a l&#8217;art. 217 de la Llei de Societats de Capital:<\/strong><\/span><\/div>\n<ul>\n<li><strong>Si els estatuts socials no diuen res<\/strong>, el c\u00e0rrec es considera gratu\u00eft i la societat no el pot retribuir, en cas contrari la retribuci\u00f3 podria ser considerada il\u00b7legal i la societat no podria deduir-se la despesa.<\/li>\n<li><strong>Si el c\u00e0rrec fos retribu\u00eft:<\/strong>\n<ul>\n<li>Els estatuts de la societat haurien de determinar el sistema de remuneraci\u00f3.<\/li>\n<li>La junta de socis hauria d&#8217;aprovar l&#8217;import m\u00e0xim de la remuneraci\u00f3 anual dels administradors.<\/li>\n<li>En cas que hi hagi diferents administradors (o consell d&#8217;administraci\u00f3), la distribuci\u00f3 de la remuneraci\u00f3 es faria en funci\u00f3 del que els administradors acordin.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div><strong><span style=\"color: #ff0000;\">Retribuci\u00f3 de les funcions executives dels consellers delegats en cas que la societat disposi de consell d&#8217;administraci\u00f3. Requisits en base a l&#8217;art. 249 de la Llei de Societats de Capital:<\/span> <\/strong><\/div>\n<ul>\n<li><strong>La junta general de socis haur\u00e0 d&#8217;aprovar la pol\u00edtica de retribuci\u00f3<\/strong>.<\/li>\n<li><strong>S&#8217;ha de fer un contracte entre la societat i el conseller<\/strong> al que s&#8217;hagi confiat funcions executives: El contracte haur\u00e0 de ser aprovat pel Consell d&#8217;Administraci\u00f3 per majoria de 2\/3 sense que pugui intervenir el conseller afectat, s&#8217;haur\u00e0 d&#8217;incorporar com annex a l&#8217;acta de la sessi\u00f3 i en el mateix hauran de constar tots els conceptes retributius. Si el conseller reb\u00e9s alguna remuneraci\u00f3 no prevista en el contracte la retribuci\u00f3 podria ser considerada il\u00b7legal i la societat no tindria dret a deduir la despesa.<\/li>\n<li>\u00a0<strong>Controv\u00e8rsia<\/strong>: Aqu\u00ed hi ha un punt en el que els tribunals no es posen d&#8217;acord. Mentre uns entenen que\u00a0 s&#8217;ha de complir tamb\u00e9 el que diu l&#8217;art. 217 i que, per tant, els estatuts han de preveure el sistema de retribuci\u00f3 i la junta de socis ha d&#8217;aprovar l&#8217;import; altres opinen que no, i que tractant-se tant sols de retribuir\u00a0 les funcions executives dels consellers delegats no son necessaris els requisits de l&#8217;art. 217. La nostra postura en aquest sentit es de prud\u00e8ncia donat que tamb\u00e9 es ve aplicant l&#8217;anomenada \u00abteoria del vincle\u00bb per la qual es considera que les funcions d&#8217;alta direcci\u00f3 son tamb\u00e9 funcions pr\u00f2pies del c\u00e0rrec d&#8217;administrador social. <em><span style=\"color: #ff0000;\">Recomanem, per tant, complir tamb\u00e9 els requisits de l&#8217;art. 217 (que consti en els estatuts que el c\u00e0rrec ser\u00e0 retribu\u00eft i que la junta de socis aprovi l&#8217;import m\u00e0xim de la retribuci\u00f3<\/span><strong>).<\/strong><\/em><\/li>\n<\/ul>\n<div><span style=\"color: #ff0000;\"><strong>\u00a0Retribuci\u00f3 d&#8217;altres funcions que puguin fer els administradors de les societats limitades com a treballadors de la pr\u00f2pia societat (com a paleta, fuster, lampista o altres). Requisits en base a l&#8217;art. 220 de la Llei de Societats de Capital:<\/strong> <\/span><\/div>\n<ul>\n<li><strong>Si les funcions que es retribueixen no son les pr\u00f2pies de l&#8217;administraci\u00f3, si no las prestaci\u00f3 d&#8217;altres serveis o obra en favor de la societat es suficient l&#8217;acord de la junta general:<\/strong>\u00a0 No cal complir en aquest cas els requisits de l&#8217;art. 217, donat que la societat no estaria retribuint al seu administrador les funcions que li son pr\u00f2pies com a tal, si no una prestaci\u00f3 de serveis o d&#8217;obra realitzada per l&#8217;administrador en favor de la societat per\u00f2 de forma independent o a m\u00e9s de les funcions que son pr\u00f2pies del seu c\u00e0rrec. Es d&#8217;aplicaci\u00f3, no obstant,\u00a0 l&#8217;article 220 de la LSC que preveu que en les societats de responsabilitat limitada l&#8217;establiment o la modificaci\u00f3 de qualsevol tipus de relacions de prestaci\u00f3 de serveis o d&#8217;obra entre la societat i un o varis dels seus administradors, requerir\u00e0 l&#8217;acord de la junta general.<\/li>\n<li><strong>Si les funcions que es retribueixen son les pr\u00f2pies de la direcci\u00f3 i ger\u00e8ncia de l&#8217;empresa: <\/strong>Al nostre entendre si que s&#8217;hauria de donar compliment a l&#8217;art. 217 de la LSC perqu\u00e8 seria d&#8217;aplicaci\u00f3 l&#8217;anomenada teoria del vincle, segons la qual les tasques d&#8217;alta direcci\u00f3 son pr\u00f2pies dels administrador socials i, per tant, en realitat s&#8217;estaria retribuint la tasca de l&#8217;administrador.<\/li>\n<\/ul>\n<p>I encara queden en el tinter i deixem per un altra dia q\u00fcestions tant rellevant com la tributaci\u00f3 i la Seguretat Social que corresponen als administradors socials en funci\u00f3 de quina sigui la tasca que facin a la societat i de quina sigui la seva retribuci\u00f3.<\/p>\n<div>\n<figure id=\"attachment_2192\" aria-describedby=\"caption-attachment-2192\" style=\"width: 300px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-2192\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><figcaption id=\"caption-attachment-2192\" class=\"wp-caption-text\">Financial chart and data with calculator and pen on wooden desk<\/figcaption><\/figure>\n<\/div>\n<div><\/div>\n<div><span style=\"color: #800080;\"><em><strong>\u00a0Som 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><\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>En diferents ocasions ens hem referit al cas, molt corrent, dels administradors socials que reben retribucions de la societat que administren. Aquest tema es molt rellevant donat que, si no s&#8217;hagu\u00e9s seguit el procediment adequat, la retribuci\u00f3 que hagu\u00e9s pagat la societat podria ser declarada il\u00b7legal i ser-li negat a la societat el dret\u00a0 a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3319,"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":[863,864,442],"class_list":["post-7558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-juridica","tag-estatuts-sou-administradors","tag-regulacio-retribucio-administradors","tag-retribucio-administradors-socials"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria... o no ! | 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\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria... o no ! | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"En diferents ocasions ens hem referit al cas, molt corrent, dels administradors socials que reben retribucions de la societat que administren. Aquest tema es molt rellevant donat que, si no s&#8217;hagu\u00e9s seguit el procediment adequat, la retribuci\u00f3 que hagu\u00e9s pagat la societat podria ser declarada il\u00b7legal i ser-li negat a la societat el dret\u00a0 a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-05T10:02:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"neorg_US\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"neorg_US\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria&#8230; o no !\",\"datePublished\":\"2018-01-05T10:02:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/\"},\"wordCount\":1096,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/RM_Assessors_Foto_10.jpg\",\"keywords\":[\"estatuts sou administradors\",\"regulaci\u00f3 retribuci\u00f3 administradors\",\"retribuci\u00f3 administradors socials\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Destacats\",\"Jur\u00eddica\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/\",\"name\":\"La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria... o no ! | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/RM_Assessors_Foto_10.jpg\",\"datePublished\":\"2018-01-05T10:02:03+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/RM_Assessors_Foto_10.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2017\\\/06\\\/RM_Assessors_Foto_10.jpg\",\"width\":900,\"height\":600,\"caption\":\"Financial chart and data with calculator and pen on wooden desk\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria&#8230; o no !\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\",\"name\":\"neorg_US\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"caption\":\"neorg_US\"},\"sameAs\":[\"https:\\\/\\\/www.rm-assessors.cat\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria... o no ! | RM Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/","og_locale":"es_ES","og_type":"article","og_title":"La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria... o no ! | RM Assessors","og_description":"En diferents ocasions ens hem referit al cas, molt corrent, dels administradors socials que reben retribucions de la societat que administren. Aquest tema es molt rellevant donat que, si no s&#8217;hagu\u00e9s seguit el procediment adequat, la retribuci\u00f3 que hagu\u00e9s pagat la societat podria ser declarada il\u00b7legal i ser-li negat a la societat el dret\u00a0 a [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2018-01-05T10:02:03+00:00","og_image":[{"width":900,"height":600,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10.jpg","type":"image\/jpeg"}],"author":"neorg_US","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Escrito por":"neorg_US","Tiempo de lectura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria&#8230; o no !","datePublished":"2018-01-05T10:02:03+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/"},"wordCount":1096,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10.jpg","keywords":["estatuts sou administradors","regulaci\u00f3 retribuci\u00f3 administradors","retribuci\u00f3 administradors socials"],"articleSection":["Butllet\u00ed mensual","Destacats","Jur\u00eddica"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/","url":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/","name":"La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria... o no ! | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10.jpg","datePublished":"2018-01-05T10:02:03+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10.jpg","width":900,"height":600,"caption":"Financial chart and data with calculator and pen on wooden desk"},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-reserva-estatuaria-o-no\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/es\/"},{"@type":"ListItem","position":2,"name":"La retribuci\u00f3 dels administradors socials. Reserva estatu\u00e0ria&#8230; o no !"}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/es\/#website","url":"https:\/\/www.rm-assessors.cat\/es\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/es\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944","name":"neorg_US","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","caption":"neorg_US"},"sameAs":["https:\/\/www.rm-assessors.cat"]}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7558","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=7558"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/7558\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/3319"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=7558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=7558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=7558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}