{"id":9027488,"date":"2019-03-13T10:31:28","date_gmt":"2019-03-13T09:31:28","guid":{"rendered":"http:\/\/gremicat.es\/?p=12493"},"modified":"2019-03-13T10:31:28","modified_gmt":"2019-03-13T09:31:28","slug":"dret-de-separacio-del-soci-en-cas-de-falta-de-distribucio-de-dividends","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/dret-de-separacio-del-soci-en-cas-de-falta-de-distribucio-de-dividends\/","title":{"rendered":"Dret de separaci\u00f3 del soci en cas de falta de distribuci\u00f3 de dividends"},"content":{"rendered":"

Hi ha una modificaci\u00f3 relativa al dret de separaci\u00f3 del soci per falta de distribuci\u00f3 de dividends, tractant de dissipar les controv\u00e8rsies suscitades fins ara.<\/span><\/span><\/p>\n

[texto_central]<\/p>\n

La Llei 11\/2018 <\/strong>por el que se modifica el C\u00f3digo de Comercio, la Ley de Sociedades de Capital y Auditor\u00edas de Cuentas, entre otras novedades, incluye una modificaci\u00f3n relativa al dret de separaci\u00f3 del soci<\/strong> per falta de distribuci\u00f3 de dividends, tractant de dissipar les controv\u00e8rsies suscitades fins ara, incrementat les excepcions, aclarint alguns punts, limitant dr\u00e0sticament la seva aplicabilitat, i permetent que el dret de separaci\u00f3 sigui eliminat en estatuts.<\/span><\/p>\n

En el BOE del dia 29-12-2018 s’ha publicat la Llei 11\/2018 pel qual es modifica el Codi de Comer\u00e7, la Llei de Societats de Capital i Auditories de Comptes, entre altres novetats, inclou la modificaci\u00f3 de l’article 348 bis de la Llei de Societats de Capital (LSC) relatiu al dret de separaci\u00f3 del soci per falta de distribuci\u00f3 de dividends.
\n<\/span><\/p>\n

La nova redacci\u00f3 del precepte, que resulta aplicable a les juntes generals celebrades a partir del passat 30 de desembre de 2018, pret\u00e9n aclarir determinats aspectes de la regulaci\u00f3 anterior que generaven dubtes interpretatius i modifica els pressupostos per a l’exercici d’aquest dret de separaci\u00f3.<\/span><\/p>\n

Entre les principals novetats, cal destacar les seg\u00fcents:<\/strong><\/span><\/p>\n

\u0095 Es preveu expressament la possibilitat de modificar o suprimir aquest dret de separaci\u00f3 per via estatut\u00e0ria, sent necessari el consentiment un\u00e0nime de tots els socis, tret que es reconegui el dret de separaci\u00f3 als socis que no votin a favor de l’acord de modificaci\u00f3 estatut\u00e0ria.<\/strong><\/span><\/p>\n

Si no \u00e9s excl\u00f2s per pacte, transcorregut el cinqu\u00e8 exercici comptat des de la inscripci\u00f3 al Registre Mercantil de la societat, el soci que hagu\u00e9s fet constar en l’acta la seva protesta per la insufici\u00e8ncia dels dividends reconeguts tindr\u00e0 dret de separaci\u00f3 en el cas que la junta general no acord\u00e9s la distribuci\u00f3 com a dividend de, almenys <\/span>el 25% dels beneficis obtinguts durant l’exercici anterior que siguin legalment distribu\u00efbles sempre que s’hagin obtingut beneficis durant els 3 exercicis anteriors.<\/span><\/span><\/p>\n

\u0095 Se suprimeix la refer\u00e8ncia al fet que els beneficis han de ser els propis de l’explotaci\u00f3 de l’objecte social, refer\u00e8ncia que tants problemes ha ocasionat en la utilitzaci\u00f3 del dret de separaci\u00f3 per les minories. Ara es parla de beneficis en general. .<\/span><\/p>\n

\u0095 No obstant aix\u00f2, tot i que es produeixi l’anterior circumst\u00e0ncia, el dret de separaci\u00f3 no sorgir\u00e0 si el total dels dividends distribu\u00efts durant els \u00faltims 5 anys equival, almenys, al 25% dels beneficis legalment distribu\u00efbles registrats en aquest per\u00edode. El que es disposa en el par\u00e0graf anterior s’entendr\u00e0 sense perjudici de l’exercici de les accions d’impugnaci\u00f3 d’acords socials i de responsabilitat que poguessin correspondre. <\/span><\/p>\n

\u0095 Per la supressi\u00f3 o modificaci\u00f3 de la causa de separaci\u00f3 a qu\u00e8 es refereix el punt anterior, ser\u00e0 necessari el consentiment de tots els socis, tret que es reconegui el dret a separar-se de la societat al soci que no hagu\u00e9s votat a favor de tal acord. <\/span><\/p>\n

\u0095 El termini per a l’exercici del dret de separaci\u00f3 ser\u00e0 d’un mes a comptar des de la data en qu\u00e8 s’hagu\u00e9s celebrat la junta general ordin\u00e0ria de socis.<\/span><\/p>\n

\u0095 Quan la societat estigu\u00e9s obligada a formular comptes consolidats, haur\u00e0 de recon\u00e8ixer-se el mateix dret de separaci\u00f3 al soci de la dominant, si la junta general de la citada societat no acord\u00e9s la distribuci\u00f3 com a dividend d’almenys el 25% dels resultats positius consolidats atribu\u00efts a la societat dominant de l’exercici anterior, sempre que siguin legalment distribu\u00efbles i, a m\u00e9s, s’haguessin obtingut resultats positius consolidats atribu\u00efts a la societat dominant durant els tres exercicis anteriors.<\/span><\/p>\n

A m\u00e9s dels accionistes de societats cotitzades, tampoc podran separar-se per aquesta causa els socis de: <\/strong><\/span><\/p>\n

\u0095Societats les accions del qual es negoci\u00efn en un sistema multilateral de negociaci\u00f3.<\/span><\/p>\n

\u0095Societats en concurs de creditors o en situaci\u00f3 “preconcursal” que hagin iniciat negociacions amb els seus creditors, comunicant aquest fet al jutjat competent. <\/span><\/p>\n

\u0095Societats que hagin aconseguit acords de refinan\u00e7ament irrescindibles segons la legislaci\u00f3 concursal <\/span><\/p>\n

\u0095Societats an\u00f2nimes esportives. <\/span><\/p>\n

Finalment, cal assenyalar que la norma s’ocupa d’establir expressament que, tot i que no proced\u00eds exercitar el dret de separaci\u00f3 per falta de distribuci\u00f3 o repartiment insuficient de dividends, quedaria oberta la possibilitat d’impugnar acords socials que impliquin atresorar injustificadament beneficis repartibles, aix\u00ed com exercitar les accions de responsabilitat que poguessin correspondre. <\/strong><\/span><\/p>\n

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

Hi ha una modificaci\u00f3 relativa al dret de separaci\u00f3 del soci per falta de distribuci\u00f3 de dividends, tractant de dissipar …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9027489,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[869,1],"tags":[],"class_list":["post-9027488","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercantil","category-sin-categoria"],"yoast_head":"\nDret de separaci\u00f3 del soci en cas de falta de distribuci\u00f3 de dividends - 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\/dret-de-separacio-del-soci-en-cas-de-falta-de-distribucio-de-dividends\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dret de separaci\u00f3 del soci en cas de falta de distribuci\u00f3 de dividends - 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