{"id":9621,"date":"2023-05-15T11:00:13","date_gmt":"2023-05-15T09:00:13","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/la-responsabilitat-dels-administradors-en-el-concurs-de-creditors\/"},"modified":"2023-05-15T11:00:13","modified_gmt":"2023-05-15T09:00:13","slug":"la-responsabilitat-dels-administradors-en-el-concurs-de-creditors","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/la-responsabilitat-dels-administradors-en-el-concurs-de-creditors\/","title":{"rendered":"La responsabilitat dels administradors en el concurs de creditors"},"content":{"rendered":"
La qualificaci\u00f3 del concurs d’una societat com a culpable pot tenir importants conseq\u00fc\u00e8ncies per als seus administradors o liquidadors.<\/h5>\n
\n

El T\u00edtol X del Reial decret legislatiu 1\/2020, de 5 de maig, pel qual s’aprova el text ref\u00f3s de la Llei concursal regula la qualificaci\u00f3 del concurs.<\/p>\n

Aquesta regulaci\u00f3 aparentment senzilla que comen\u00e7a amb un lac\u00f2nic article 441 que estableix que \u00abel concurs es qualificar\u00e0 de fortu\u00eft o com a culpable\u00bb, es dificulta amb el desenvolupament normatiu i la mateixa realitat de les coses, que moltes vegades situa a la mateixa legislaci\u00f3 en v\u00e8rtexs inc\u00f2modes i zones grises que s\u00f3n m\u00e9s complicats de resoldre que amb la lectura del text legal.<\/p>\n

Concurs culpable<\/strong><\/h3>\n

Com a regla general s’estableix que per a considerar un concurs culpable hi ha d’haver dol o culpa greu del deutor, o de l’administrador en el cas de la persona jur\u00eddica. No obstant aix\u00f2, la llei tamb\u00e9 recull una s\u00e8rie de sup\u00f2sits especials en els quals en tot cas el concurs ser\u00e0 qualificat de culpable, aix\u00ed com presumpcions de culpabilitat.<\/p>\n

El concurs sempre ser\u00e0 qualificat de culpable quan concorri al\u00e7ament de b\u00e9ns o qualsevol acte que dificulti un embargament o execuci\u00f3; tamb\u00e9 quan durant els dos anys anteriors a la declaraci\u00f3 del concurs haguessin sortit b\u00e9ns del patrimoni de manera fraudulenta. Segueixen en la llista altres sup\u00f2sits com que abans de la data de declaraci\u00f3 del concurs el deutor hagu\u00e9s realitzat qualsevol acte jur\u00eddic dirigit a simular una situaci\u00f3 patrimonial fict\u00edcia o la comissi\u00f3 d’inexactitud greu o falsedat en qualsevol dels documents. Finalment, l’article 443 recull dos sup\u00f2sits especials m\u00e9s l’incompliment substancial de l’obligaci\u00f3 de gesti\u00f3 de comptabilitat o l’exist\u00e8ncia d’una comptabilitat doble i l’obertura de la liquidaci\u00f3 acordada d’ofici per incompliment del conveni per culpa de causa imputable al concursat.<\/p>\n

A aquests sup\u00f2sits especials afegeix l’article 444 les tres presumpcions de culpabilitat: l’incompliment de la sol\u00b7licitud de declaraci\u00f3 del concurs, l’incompliment del deure de col\u00b7laboraci\u00f3 amb el jutge o l’administraci\u00f3 concursal i la irregularitat en els comptes anuals en els tres \u00faltims exercicis previs a la declaraci\u00f3 de concurs.<\/p>\n

Com es veu, no es tracta de sup\u00f2sits massa delimitats ni definits, per la qual cosa moltes actuacions dutes a terme pels administradors podrien entrar dins de les corresponents a un concurs culpable, i aix\u00f2 implica que s’ha de ser absolutament cautel\u00f3s i procedir de manera previnguda davant una possible situaci\u00f3 d’insolv\u00e8ncia. Una actuaci\u00f3 poc r\u00e0pida en aquest sentit ja podria ser susceptible de ser qualificada de culpable.<\/p>\n

C\u00f2mplices<\/strong><\/h3>\n

A m\u00e9s, l’article 445 inclou la figura dels c\u00f2mplices, que s\u00f3n persones a les quals s’est\u00e9n la responsabilitat quan es consideri que han col\u00b7laborat amb les seves actuacions al fet que el concurs sigui declarat com a culpable. Als c\u00f2mplices s’estenen els efectes de la sent\u00e8ncia de qualificaci\u00f3 culpable, article 455, com s\u00f3n la inhabitaci\u00f3 per a administrar b\u00e9ns d’altri o representar a qualsevol persona durant un per\u00edode de 2 a 15 anys; la p\u00e8rdua de dret com a creditors concursals o de la massa, la devoluci\u00f3 de b\u00e9ns indegudament obtingut de la massa activa i fins i tot la indemnitzaci\u00f3 pels danys i perjudicis causats.<\/p>\n

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

Som advocats. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat<\/span> <\/em><\/h3>\n","protected":false},"excerpt":{"rendered":"

La qualificaci\u00f3 del concurs d’una societat com a culpable pot tenir importants conseq\u00fc\u00e8ncies per als seus administradors o liquidadors. El T\u00edtol X del Reial decret legislatiu 1\/2020, de 5 de maig, pel qual s’aprova el text ref\u00f3s de la Llei concursal regula la qualificaci\u00f3 del concurs. Aquesta regulaci\u00f3 aparentment senzilla que comen\u00e7a amb un lac\u00f2nic […]<\/p>\n","protected":false},"author":1,"featured_media":777,"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":[2540,2344,2541],"class_list":["post-9621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-juridica","tag-concurs-culpable-complices","tag-concurs-de-creditors","tag-responsabilitat-administradors-socials"],"acf":[],"yoast_head":"\nLa responsabilitat dels administradors en el concurs de creditors | 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-responsabilitat-dels-administradors-en-el-concurs-de-creditors\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La responsabilitat dels administradors en el concurs de creditors | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"La qualificaci\u00f3 del concurs d’una societat com a culpable pot tenir importants conseq\u00fc\u00e8ncies per als seus administradors o liquidadors. 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