{"id":9026030,"date":"2017-06-07T08:00:07","date_gmt":"2017-06-07T07:00:07","guid":{"rendered":"http:\/\/gremicat.es\/?p=9883"},"modified":"2017-06-07T08:00:07","modified_gmt":"2017-06-07T07:00:07","slug":"la-separacio-del-soci","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/la-separacio-del-soci\/","title":{"rendered":"La separaci\u00f3 del soci"},"content":{"rendered":"

La separaci\u00f3 del soci per falta de repartiment de dividends i la valoraci\u00f3 de la quota de participaci\u00f3.<\/p>\n

[texto_central]<\/p>\n

L’1 de gener de 2017<\/strong> va entrar en vigor l’art.348 bis de la Llei de Societats de Capital, que estableix la possibilitat de separar-se els socis per la no distribuci\u00f3 d’un ter\u00e7 dels beneficis haguts en l’exercici anterior.<\/p>\n

Per aix\u00f2, creiem d’inter\u00e8s assenyalar quins s\u00f3n els pressupostos per a l’aplicaci\u00f3 d’aquest precepte:<\/strong> <\/p>\n

-Ha d’haver transcorregut cinc exercicis des de la inscripci\u00f3 de la societat en el Registre Mercantil. <\/em><\/p>\n

-S’exigeix que el soci hagi votat a favor de la distribuci\u00f3 de dividends o, si escau, que haguessin votat en contra de la retenci\u00f3, doncs el sentit del vot dependr\u00e0 segons estigui redactat el punt de l’ordre del dia.<\/em><\/p>\n

-\u00c9s necessari que la junta general no acordi un repartiment de dividends de, almenys, un ter\u00e7 dels beneficis propis de l’explotaci\u00f3 de l’objecte social durant l’exercici anterior. Per fixar la base de repartiment, segons ha assenyalat la jurisprud\u00e8ncia, caldr\u00e0 partir del resultat de l’exercici i eliminar els beneficis extraordinaris (ingressos aliens a l’activitat t\u00edpica de l’empresa).<\/em><\/p>\n

-Aix\u00ed mateix, els beneficis hauran de ser legalment repartibles. Aix\u00f2 \u00e9s, es podran no repartir beneficis quan aix\u00f2 es justifiqui en una limitaci\u00f3 legal (per exemple, davant la necessitat de compensar p\u00e8rdues o de dotar reserves legals o estatut\u00e0ries).<\/em><\/p>\n

Quant a l’exercici del dret de separaci\u00f3, cal indicar que:<\/strong><\/p>\n

-Ha d’exercitar-se en el termini d’un mes a comptar des que s’hagu\u00e9s celebrat la Junta General Ordin\u00e0ria en la qual s’hagu\u00e9s adoptat l’acord en q\u00fcesti\u00f3.<\/em> <\/p>\n

-Mitjan\u00e7ant una comunicaci\u00f3 per escrit, dirigida a la societat, produint efectes des del moment de la recepci\u00f3, sense que es requereixi acceptaci\u00f3 per part de la Societat. <\/em><\/p>\n

Pel que fa als efectes, aquests serien els mateixos que els previstos per al procediment com\u00fa de separaci\u00f3 socis, de manera que es procediria a una valoraci\u00f3 consensuada de les accions o participacions socials i, a falta d’acord, ser\u00e0 un auditor de comptes nomenat pel registre mercantil, a sol\u00b7licitud de qualsevol de les parts, qui determinar\u00e0 el valor raonable de les mateixes. <\/p>\n

El departament jur\u00eddic de GREMICAT<\/strong> queda a la seva disposici\u00f3 per assessorar-li en relaci\u00f3 amb les q\u00fcestions que referent a aix\u00f2 se li puguin plantejar i buscar l’estrat\u00e8gia m\u00e9s adequada en defensa dels seus interessos. <\/p>\n

Per ampliar aquesta informaci\u00f3 consulti amb Assessoria jur\u00eddica<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

La separaci\u00f3 del soci per falta de repartiment de dividends i la valoraci\u00f3 de la quota de participaci\u00f3. [texto_central] L’1 …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9026031,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35,1],"tags":[],"class_list":["post-9026030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-otros_servicios","category-sin-categoria"],"yoast_head":"\nLa separaci\u00f3 del soci - gremicat<\/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.gremicat.es\/ca\/la-separacio-del-soci\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La separaci\u00f3 del soci - gremicat\" \/>\n<meta property=\"og:description\" content=\"La separaci\u00f3 del soci per falta de repartiment de dividends i la valoraci\u00f3 de la quota de participaci\u00f3. 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