{"id":9029408,"date":"2021-05-26T12:00:30","date_gmt":"2021-05-26T11:00:30","guid":{"rendered":"http:\/\/gremicat.es\/?p=16408"},"modified":"2021-05-26T12:00:30","modified_gmt":"2021-05-26T11:00:30","slug":"16408","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/16408\/","title":{"rendered":"Sancions per la falta de dip\u00f2sit dels Comptes Anuals en el Registre Mercantil"},"content":{"rendered":"

A partir del 31 de gener de 2021, la falta de dip\u00f2sit dels comptes anuals en el termini previst comportar\u00e0 el tancament registral per part del registre mercantil per a la societat incomplidora.<\/span><\/strong><\/p>\n

 <\/p>\n

El propi registre mercantil s’encarregar\u00e0 de gestionar els expedients sancionadors i aplicar les multes diner\u00e0ries corresponents<\/h2>\n

 <\/p>\n

La Llei de societats de capital estableix, en el seu article 279, l’obligaci\u00f3 de l’\u00f2rgan d’administraci\u00f3 de la societat de conducta al dip\u00f2sit dels comptes anuals en el registre mercantil corresponent dins del mes seg\u00fcent a la seva aprovaci\u00f3<\/span>; aquesta obligaci\u00f3 de dip\u00f2sit dels comptes anuals continua vigent encara que es tracti d’una societat inactiva; \u00e9s a dir que, encara que s’hagi deixat una societat sense activitat econ\u00f2mica, aquesta ha de continuar complint amb les seves obligacions tant mercantils com fiscals.<\/strong><\/p>\n

Per part seva, l’article 282 del mateix text, preveu el tancament registral<\/strong> per a aquelles societats que incompleixin l’obligaci\u00f3 abans citada, amb algunes excepcions.<\/p>\n

Amb l’entrada en vigor, el passat 31 de gener de 2021 del Reial decret 2\/2021, de 12 de gener, que aprova el Reglament de desenvolupament de la Llei 22\/2015, de 20 de juliol, d’Auditoria de Comptes, s’introdueix una nova Disposici\u00f3 Addicional Onzena sobre el R\u00e8gim sancionador de l’incompliment de l’obligaci\u00f3 de dip\u00f2sit de comptes que estableix d’una banda el termini m\u00e0xim per a resoldre i notificar a l’obligat la resoluci\u00f3 en el procediment sancionador<\/strong>, aix\u00ed com la graduaci\u00f3 d’aquestes sancions.<\/p>\n

Termini per a la tramitaci\u00f3 del procediment sancionador<\/h2>\n

Puix que es refereix al termini per a resoldre i notificar la resoluci\u00f3 del procediment sancionador el Reial decret estableix que ser\u00e0 de sis mesos<\/strong> a comptar des de l’adopci\u00f3 pel President de l’Institut de Comptabilitat i Auditoria de Comptes (ICAC) de l’acord d’incoaci\u00f3, sense perjudici de la suspensi\u00f3 del procediment i de la possible ampliaci\u00f3 d’aquest termini total<\/strong> i dels parcials prevists per als diferents tr\u00e0mits del procediment, segons el que s’estableix en els articles 22, 23 i 32 de la Llei 39\/2015, d’1 d’octubre.<\/p>\n

Imposici\u00f3 de les sancions<\/h2>\n

Quant a l’import de la sanci\u00f3, s’estableix que, dins dels l\u00edmits establerts en l’article 283.1 LSC, aquesta es determini en atenci\u00f3 al seg\u00fcent:<\/p>\n

\u0095 La sanci\u00f3 ser\u00e0 del 0,5<\/strong> per mil de l’import total de les partides d’actiu, m\u00e9s el 0,5 per mil de la xifra de vendes de l’entitat inclosa en l’\u00faltima declaraci\u00f3 presentada davant l’Administraci\u00f3 Tribut\u00e0ria, l’original de la qual haur\u00e0 d’aportar-se en la tramitaci\u00f3 del procediment.<\/p>\n

\u0095 En cas de no aportar la declaraci\u00f3 tribut\u00e0ria citada en la lletra anterior, la sanci\u00f3 s’establir\u00e0 en el 2 per cent<\/strong> del capital social segons els dades que consten en el Registre Mercantil.<\/p>\n

\u0095 En cas que s’aporti la declaraci\u00f3 tribut\u00e0ria, i el resultat d’aplicar els esmentats percentatges a la suma de les partides de l’actiu i vendes fos major que el 2 per cent del capital social, es quantificar\u00e0 la sanci\u00f3 en aquest \u00faltim redu\u00eft en un 10 per cent.<\/strong><\/p>\n

Cal destacar que el fet sancionable no consisteix en la falta d’aprovaci\u00f3 dels comptes anuals per part de la junta general o aprovaci\u00f3 d’aquestes fora de termini, sin\u00f3 que el fet sancionable consisteix en el fet que els administradors no presentin a dip\u00f2sit els comptes anuals<\/strong> en el Registre Mercantil del domicili social de la societat en el termini m\u00e0xim d’un mes des de la seva aprovaci\u00f3.<\/p>\n

Les sancions amb motiu de l’incompliment d’aquesta obligaci\u00f3 han estat fins ara relativament escasses, fet que feia que moltes vegades es gener\u00e9s una certa deixadesa i confian\u00e7a davant la falta d’imposici\u00f3 d’aquestes sancions.<\/p>\n

creiem convenients recordar-los la import\u00e0ncia del dip\u00f2sit dels comptes anuals dins dels terminis previstos normativament, no solament als fins d’evitar les possibles sancions que puguin imposar-se per part del ICAC, sin\u00f3 tamb\u00e9 en llaures a evitar:<\/p>\n

\u0095 El tancament de la fulla registral<\/span> \u0096que tindr\u00e0 lloc, transcorregut un any des del tancament de l’exercici sense haver dipositat els comptes anuals corresponents\u0096
\n\u0095 Les eventuals responsabilitats<\/span> que poguessin derivar-se als administradors socials per l’incompliment de les seves obligacions.<\/p>\n

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

A partir del 31 de gener de 2021, la falta de dip\u00f2sit dels comptes anuals en el termini previst comportar\u00e0 …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029409,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nSancions per la falta de dip\u00f2sit dels Comptes Anuals en el Registre Mercantil - 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\/16408\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sancions per la falta de dip\u00f2sit dels Comptes Anuals en el Registre Mercantil - 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