{"id":7587,"date":"2018-04-04T10:19:21","date_gmt":"2018-04-04T08:19:21","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/la-retribucio-dels-administradors-socials-sempre-haura-destar-prevista-en-els-estatuts-de-la-societat\/"},"modified":"2018-04-04T10:19:21","modified_gmt":"2018-04-04T08:19:21","slug":"la-retribucio-dels-administradors-socials-sempre-haura-destar-prevista-en-els-estatuts-de-la-societat","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/la-retribucio-dels-administradors-socials-sempre-haura-destar-prevista-en-els-estatuts-de-la-societat\/","title":{"rendered":"La retribuci\u00f3 dels administradors socials sempre haur\u00e0 d&#8217;estar prevista en els estatuts de la societat."},"content":{"rendered":"<p>El passat 5 de gener varem publicar un article sobre la regulaci\u00f3 de les diferents retribucions que podrien rebre els administradors d&#8217;una societat i varem comentar que una de les conseq\u00fc\u00e8ncies de que les retribucions no s&#8217;ajustessin a la legalitat es que <strong>la societat no es podria deduir la despesa corresponent a la retribuci\u00f3 satisfeta.<\/strong><\/p>\n<p>En aquell article varem destacar que si b\u00e9 la regla general era que la retribuci\u00f3 dels administradors hauria d&#8217;estar prevista en els estatuts socials, la cosa no estava tant clara pel que fa als membres dels consells d&#8217;administraci\u00f3 ja que en aquell moment hi havia dos corrents doctrinals diferents.<\/p>\n<p>Doncs b\u00e9, aquella q\u00fcesti\u00f3 ha quedat definitivament resolta pel Tribunal Suprem en una sent\u00e8ncia del 26 de febrer del 2018 en el mateix sentit que la nostra prud\u00e8ncia aconsellava. Es a dir, que <strong>la retribuci\u00f3 de tots els administradors de les societats mercantils, siguin administradors \u00fanics o membres del consell d&#8217;administraci\u00f3, haur\u00e0 d&#8217;estar prevista en els estatuts socials<\/strong>.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Per tant i en resum, per que sigui dedu\u00efble la retribuci\u00f3 que s&#8217;aboni als administradors socials, tant si es en la condici\u00f3 d&#8217;administradors \u00fanics o solidaris com si es en la condici\u00f3 de membres del consell d&#8217;administraci\u00f3, ha de reunir els seg\u00fcents requisits:<\/strong><\/span><\/p>\n<ul>\n<li>La retribuci\u00f3 ha d&#8217;estar prevista en els estatuts socials que hauran d&#8217;establir el sistema de remuneraci\u00f3 concret.<\/li>\n<li>La junta general haur\u00e0 de fixar la quantitat m\u00e0xima anual que hauran de rebre els administradors en cada exercici d&#8217;acord amb els estatuts.<\/li>\n<li>Quan es tracti de consellers executius, la seva retribuci\u00f3 haur\u00e0 d&#8217;estar detallada en un contracte entre ell i la societat.<\/li>\n<\/ul>\n<p><strong><span style=\"color: #ff0000;\">En cas que es retribueix-hi la funci\u00f3 dels administradors socials i\/o els membres del consell d&#8217;administraci\u00f3, recomanem el seg\u00fcent:<\/span><\/strong><\/p>\n<ul>\n<li>Revisar els estatuts socials i en el cas que els mateixos diguin que el c\u00e0rrec d&#8217;administrador no es retribu\u00eft, modificar-los.<\/li>\n<li>Redactar en cada exercici l&#8217;acta que reculli l&#8217;acord de junta en la que es fixi la quantitat m\u00e0xima anual que hauran de rebre els administradors socials i\/o els membres del consell d&#8217;administraci\u00f3 en la seva condici\u00f3 de tals.<\/li>\n<li>Quan es tracti de consellers executius, redactar i signar el contracte que els vinculi amb la societat.<\/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-medium wp-image-2188\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_6-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p><em><strong><span style=\"color: #800080;\">Som assessors mercantils i advocats. Consulteu-nos sense comprom\u00eds trucant al 972 426 004, o per correu electr\u00f2nic adre\u00e7at a juridic@rm-assessors.cat.<\/span> <\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El passat 5 de gener varem publicar un article sobre la regulaci\u00f3 de les diferents retribucions que podrien rebre els administradors d&#8217;una societat i varem comentar que una de les conseq\u00fc\u00e8ncies de que les retribucions no s&#8217;ajustessin a la legalitat es que la societat no es podria deduir la despesa corresponent a la retribuci\u00f3 satisfeta. [&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":[21,41,16],"tags":[944,442,945],"class_list":["post-7587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-remuneracio-legal-consellers","tag-retribucio-administradors-socials","tag-retribucio-consells-administracio"],"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 sempre haur\u00e0 d&#039;estar prevista en els estatuts de la societat. | 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-sempre-haura-destar-prevista-en-els-estatuts-de-la-societat\/\" \/>\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 sempre haur\u00e0 d&#039;estar prevista en els estatuts de la societat. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El passat 5 de gener varem publicar un article sobre la regulaci\u00f3 de les diferents retribucions que podrien rebre els administradors d&#8217;una societat i varem comentar que una de les conseq\u00fc\u00e8ncies de que les retribucions no s&#8217;ajustessin a la legalitat es que la societat no es podria deduir la despesa corresponent a la retribuci\u00f3 satisfeta. 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