{"id":7622,"date":"2018-08-08T10:40:55","date_gmt":"2018-08-08T08:40:55","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/les-societats-que-tinguin-un-capital-igual-o-superior-a-300-000-euros-o-un-volum-de-negoci-igual-o-superior-a-600-000-euros-han-de-tenir-un-lletrat-assessor\/"},"modified":"2018-08-08T10:40:55","modified_gmt":"2018-08-08T08:40:55","slug":"les-societats-que-tinguin-un-capital-igual-o-superior-a-300-000-euros-o-un-volum-de-negoci-igual-o-superior-a-600-000-euros-han-de-tenir-un-lletrat-assessor","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/les-societats-que-tinguin-un-capital-igual-o-superior-a-300-000-euros-o-un-volum-de-negoci-igual-o-superior-a-600-000-euros-han-de-tenir-un-lletrat-assessor\/","title":{"rendered":"Les societats que tinguin un capital igual o superior a 300.000 euros o un volum de negoci igual o superior a 600.000 euros, han de tenir un lletrat assessor"},"content":{"rendered":"<p>La figura del lletrat assessor en les societats mercantils t\u00e9 cabuda en la normativa espanyola des de l&#8217;aprovaci\u00f3 de la Llei 39\/75 i del seu reglament de desenvolupament Reial decret 2288\/1977. La import\u00e0ncia del compliment de la llei radica, no solament que els administradors rebin l&#8217;adequat assessorament jur\u00eddic, perqu\u00e8 les decisions i acords adoptats pels \u00f2rgans socials, respectin la normativa legal i els estatuts socials sin\u00f3 tamb\u00e9 per les conseq\u00fc\u00e8ncies negatives del seu incompliment.<\/p>\n<p>L&#8217;incompliment d&#8217;aquesta obligaci\u00f3 jur\u00eddica \u00e9s sancionat legalment en establir que la infracci\u00f3 ser\u00e0 objecte d&#8217;expressa valoraci\u00f3 en tot proc\u00e9s sobre responsabilitat derivada dels acords o decisions de l&#8217;\u00f2rgan administrador, la qual cosa pot tenir especial import\u00e0ncia considerant l&#8217;increment de delictes societaris que actualment es pot constatar.<\/p>\n<p>La import\u00e0ncia que els \u00f2rgans socials de l&#8217;empresa que hi estan obligades, disposin de lletrat assessor, \u00e9s encara m\u00e9s gran des de la reforma del codi penal de l&#8217;any 2010 que converteix a les persones jur\u00eddiques en subjectes del dret penal susceptibles de cometre delictes, al marge de les persones f\u00edsiques que la integrin, i que poden ser condemnades a importants multes econ\u00f2miques i fins i tot a la dissoluci\u00f3.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>En quins casos les societats mercantils hauran de comptar, amb car\u00e0cter obligatori, amb un lletrat assessor?<\/strong><\/span><\/p>\n<ul>\n<li>Quan el seu capital sigui igual o superior a tres-cents mil euros (300.000,00);<\/li>\n<li>Quan el volum normal dels seus negocis, segons el balan\u00e7 i la documentaci\u00f3 comptable corresponent a l&#8217;\u00faltim exercici fiscal, arribi a la xifra de sis-cents mil euros (600.000,00 euros);<\/li>\n<li>Quan la plantilla del seu personal fix superi els cinquanta treballadors.<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>Tractant-se de societats domiciliades a l&#8217;estranger:<\/strong><\/span><\/p>\n<ul>\n<li>Quan el volum de les seves operacions o negocis en les sucursals o establiments que tinguin a Espanya sigui igual o superior a tres-cents mil euros (300.000,00) o<\/li>\n<li>Quan la seva plantilla de personal fix superi els cinquanta treballadors.<\/li>\n<\/ul>\n<p><strong><span style=\"color: #ff0000;\">Requisits i funcions del lletrat assessor: <\/span><\/strong><\/p>\n<ul>\n<li>El lletrat que es designi haur\u00e0 de pert\u00e0nyer com a exercent al col\u00b7legi d&#8217;advocats on la societat tingui el seu domicili o on desenvolupi les seves activitats, a elecci\u00f3 de la companyia que el nomeni. Si en el lloc triat no existeix col\u00b7legi d&#8217;advocats, el lletrat haur\u00e0 d&#8217;estar incorporat al col\u00b7legi que correspongui.<\/li>\n<li>Correspondr\u00e0 al lletrat assessor, a m\u00e9s de les funcions pr\u00f2pies del seu c\u00e0rrec assignades pels estatuts de la societat, assessorar en dret sobre la legalitat dels acords i decisions que s&#8217;adoptin per l&#8217;\u00f2rgan que exerceixi l&#8217;administraci\u00f3 i, si escau, sobre les deliberacions a les quals assisteixi, i haur\u00e0 de quedar, en la documentaci\u00f3 social, const\u00e0ncia de la seva intervenci\u00f3 professional.<\/li>\n<li>La figura i les funcions del lletrat assessor s\u00f3n diferents i independents a les pr\u00f2pies del secretari del consell d&#8217;administraci\u00f3, que podr\u00e0 o no ser lletrat i que \u00e9s l&#8217;encarregat d&#8217;aixecar l&#8217;acta de les reunions del consell d&#8217;administraci\u00f3. No obstant aix\u00f2 la llei permet que quan la societat obligada compti amb un secretari o algun membre de la seva direcci\u00f3 o d&#8217;administraci\u00f3, que sigui advocat en exercici, qualsevol d&#8217;ells podr\u00e0 assumir les funcions atribu\u00efdes al lletrat assessor.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors2_123768121.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-810\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors2_123768121.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors2_123768121.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors2_123768121-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #800080;\"><em><strong>Som advocats i lletrats assessors d&#8217;entitats mercantils. 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","protected":false},"excerpt":{"rendered":"<p>La figura del lletrat assessor en les societats mercantils t\u00e9 cabuda en la normativa espanyola des de l&#8217;aprovaci\u00f3 de la Llei 39\/75 i del seu reglament de desenvolupament Reial decret 2288\/1977. La import\u00e0ncia del compliment de la llei radica, no solament que els administradors rebin l&#8217;adequat assessorament jur\u00eddic, perqu\u00e8 les decisions i acords adoptats pels [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":810,"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":[1045,1046,1047],"class_list":["post-7622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-juridica","tag-lletrat-assessors-societats","tag-lletrats-entitats-juridiques","tag-obligacio-lletrat-assessors"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les societats que tinguin un capital igual o superior a 300.000 euros o un volum de negoci igual o superior a 600.000 euros, han de tenir un lletrat assessor | 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-societats-que-tinguin-un-capital-igual-o-superior-a-300-000-euros-o-un-volum-de-negoci-igual-o-superior-a-600-000-euros-han-de-tenir-un-lletrat-assessor\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les societats que tinguin un capital igual o superior a 300.000 euros o un volum de negoci igual o superior a 600.000 euros, han de tenir un lletrat assessor | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"La figura del lletrat assessor en les societats mercantils t\u00e9 cabuda en la normativa espanyola des de l&#8217;aprovaci\u00f3 de la Llei 39\/75 i del seu reglament de desenvolupament Reial decret 2288\/1977. La import\u00e0ncia del compliment de la llei radica, no solament que els administradors rebin l&#8217;adequat assessorament jur\u00eddic, perqu\u00e8 les decisions i acords adoptats pels [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/es\/les-societats-que-tinguin-un-capital-igual-o-superior-a-300-000-euros-o-un-volum-de-negoci-igual-o-superior-a-600-000-euros-han-de-tenir-un-lletrat-assessor\/\" \/>\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=\"2018-08-08T08:40:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors2_123768121.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"658\" \/>\n\t<meta property=\"og:image:height\" content=\"325\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" 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