{"id":9028723,"date":"2020-07-22T08:58:43","date_gmt":"2020-07-22T07:58:43","guid":{"rendered":"http:\/\/gremicat.es\/?p=15198"},"modified":"2020-07-22T08:58:43","modified_gmt":"2020-07-22T07:58:43","slug":"covid-19-com-queda-ara-el-regim-de-dissolucio-de-les-societats","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/covid-19-com-queda-ara-el-regim-de-dissolucio-de-les-societats\/","title":{"rendered":"COVID-19: Com queda ara el r\u00e8gim de dissoluci\u00f3 de les societats?"},"content":{"rendered":"

El termini per a la convocat\u00f2ria amb la finalitat de prendre la decisi\u00f3 de dissoluci\u00f3 de la societat, es reprendr\u00e0 quan finalitzi l’estat d’alarma<\/p>\n

<\/div>\n

Reial decret llei 8\/2020: mesures en de car\u00e0cter societari i mercantil<\/h2>\n

 <\/p>\n

El termini de dos mesos per a la convocat\u00f2ria per l’\u00f2rgan d’administraci\u00f3 de la junta general de socis a fi que adopti l’acord de dissoluci\u00f3 de la societat o els acords que tinguin per objecte enervar la causa, es reprendr\u00e0 una vegada finalitzi l’estat d’alarma.<\/strong><\/span><\/p>\n

D’acord amb el Reial decret llei 8\/2020, en les societats en les quals abans de la declaraci\u00f3 de l’estat d’alarma, concorri causa legal o estatut\u00e0ria de dissoluci\u00f3 de la societat, el termini de dos mesos per a la convocat\u00f2ria per l’\u00f2rgan d’administraci\u00f3 de la junta general de socis a fi que adopti l’acord de dissoluci\u00f3 de la societat o els acords que tinguin per objecte enervar la causa, es reprendr\u00e0 una vegada finalitzi l’estat d’alarma, \u00e9s a dir des de les 00.00 hores del dia 21 de juny de 2020.<\/strong><\/span><\/p>\n

Li recordem que, amb efectes des del 18 de mar\u00e7, el Reial decret llei 8\/2020 de mesures urgents extraordin\u00e0ries per a fer front a l’impacte econ\u00f2mic i social del COVID-19, inclou una s\u00e8rie de mesures de car\u00e0cter societari i mercantil.<\/span><\/p>\n

Algunes de les novetats rellevants incideixen en q\u00fcestions relatives com les que afecten la dissoluci\u00f3 de les societats de capital.\u00a0<\/span><\/p>\n

Les diferents normes publicades durant l’estat d’alarma, aix\u00ed com els comunicats dels registradors i de la CNMV, han generat un nou r\u00e8gim excepcional per a la regulaci\u00f3 de nombrosos aspectes de les societats mercantils. <\/span><\/p>\n

Amb l’aixecament de l’estat d’alarma des de les 00.00 hores del dia 21 de juny de 2020, es fa convenient analitzar quin ser\u00e0 l’impacte del seu aixecament en la vig\u00e8ncia de les diferents normes aprovades, i en concret ara ens parem en recordar-los el r\u00e8gim de dissoluci\u00f3.<\/span><\/p>\n


\nEn aquest sentit, hem de tenir en compte que:<\/span><\/p>\n

    \n
  1. Dissoluci\u00f3 de ple dret per transcurs del terme de durada (art. 360.1.a. de la Llei de Societats de Capital)<\/strong><\/li>\n<\/ol>\n

    En les societats el terme de durada de les quals fixat en els estatuts socials hagi transcorregut vigent l’estat d’alarma, no es produir\u00e0 la dissoluci\u00f3 de ple dret fins que transcorrin dos mesos a comptar des que finalitzi aquest estat.<\/span><\/p>\n

      \n
    1. Dissoluci\u00f3 per causa legal o estatut\u00e0ria (art. 363 LSC) precedent a l’estat d’alarma<\/strong><\/li>\n<\/ol>\n

      En les societats en les quals abans de la declaraci\u00f3 de l’estat d’alarma, concorri causa legal o estatut\u00e0ria de dissoluci\u00f3 de la societat, el termini de dos mesos per a la convocat\u00f2ria per l’\u00f2rgan d’administraci\u00f3 de la junta general de socis a fi que adopti l’acord de dissoluci\u00f3 de la societat o els acords que tinguin per objecte enervar la causa, es reprendr\u00e0 una vegada finalitzi l’estat d’alarma.<\/span><\/p>\n

        \n
      1. Dissoluci\u00f3 per causa legal o estatut\u00e0ria (art. 363 LSC) concurrent a l’estat d’alarma<\/strong><\/li>\n<\/ol>\n

        En les societats en les quals, durant la vig\u00e8ncia de l’estat d’alarma, concorri causa legal o estatut\u00e0ria de dissoluci\u00f3 de la societat, el termini de dos mesos per a la convocat\u00f2ria per l’\u00f2rgan d’administraci\u00f3 de la junta general de socis a fi que adopti l’acord de dissoluci\u00f3 de la societat o els acords que tinguin per objecte enervar la causa, comen\u00e7ar\u00e0 a comptar una vegada finalitzi l’estat d’alarma.<\/span><\/p>\n

          \n
        1. Responsabilitat de l’administrador per causa legal o estatut\u00e0ria de dissoluci\u00f3 (art. 363 LSC) esdevinguda en l’estat d’alarma<\/strong><\/li>\n<\/ol>\n

          Si la causa legal o estatut\u00e0ria de dissoluci\u00f3 hagu\u00e9s esdevingut durant la vig\u00e8ncia de l’estat d’alarma, els administradors no respondran dels deutes socials contrets en aquest per\u00edode. \u00danicament als efectes de determinar la concurr\u00e8ncia de la causa de dissoluci\u00f3 per p\u00e8rdues (article 363.1 e de la LSC) no es prendran en consideraci\u00f3 les p\u00e8rdues de l’exercici 2020.<\/span><\/p>\n

            \n
          1. Suspensi\u00f3 de la causa de dissoluci\u00f3 per p\u00e8rdues (art. 363.1.e de la LSC)<\/strong><\/li>\n<\/ol>\n

            Si en el resultat de l’exercici 2021 s’apreciessin p\u00e8rdues que deixin redu\u00eft el patrimoni net a una quantitat inferior a la meitat del capital social, haur\u00e0 de convocar-se i celebrar-se la junta per a procedir a la dissoluci\u00f3 de la societat, tret que s’augmenti o redueixi el capital en la mesura suficient.<\/span><\/p>\n

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

            El termini per a la convocat\u00f2ria amb la finalitat de prendre la decisi\u00f3 de dissoluci\u00f3 de la societat, es reprendr\u00e0 …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028724,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9028723","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nCOVID-19: Com queda ara el r\u00e8gim de dissoluci\u00f3 de les societats? - 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\/covid-19-com-queda-ara-el-regim-de-dissolucio-de-les-societats\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COVID-19: Com queda ara el r\u00e8gim de dissoluci\u00f3 de les societats? 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