{"id":9029736,"date":"2021-10-13T00:00:28","date_gmt":"2021-10-12T23:00:28","guid":{"rendered":"http:\/\/gremicat.es\/?p=17030"},"modified":"2021-10-13T00:00:28","modified_gmt":"2021-10-12T23:00:28","slug":"aprovacio-de-les-retribucions-dadministradors","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/aprovacio-de-les-retribucions-dadministradors\/","title":{"rendered":"Aprovaci\u00f3 de les retribucions d\u0092administradors"},"content":{"rendered":"

El TS ha assenyalat que la fixaci\u00f3 inicial de l\u0092import m\u00e0xim anual dels administradors no necess\u00e0riament ha de realitzar-se amb antelaci\u00f3 al comen\u00e7ament de l\u0092exercici al que es pretengui aplicar.
\n<\/span><\/strong><\/p>\n

<\/div>\n

La retribuci\u00f3 dels administradors en el si d\u0092una societat mercantil ha generat tradicionalment moltes controv\u00e8rsies i dificultats.
\n<\/b><\/strong><\/h2>\n

 <\/p>\n

 <\/p>\n

El Tribunal Suprem en la seva sent\u00e8ncia de 13 de maig de 2021 ha assenyalat que la fixaci\u00f3 inicial de l\u0092import m\u00e0xim anual dels administradors, aix\u00ed como les eventuals modificacions que han de ser aprovades per la Junta General, no necess\u00e0riament han de realitzar-se amb antelaci\u00f3 al comen\u00e7ament de l\u0092exercici al qual es pretengui aplicar.<\/strong><\/span><\/p>\n

 <\/p>\n

La retribuci\u00f3 dels administradors en el si d\u0092una societat mercantil ha generat tradicionalment moltes controv\u00e8rsies i dificultats a determinar la seva naturalesa i abast, en atenci\u00f3 als preceptes normatius que li s\u00f3n aplicable, dificultat accentuada pels successius canvis normatius i jurisprudencials.<\/span><\/p>\n

Un problema que ens trobem en la pr\u00e0ctica \u00e9s que el c\u00e0rrec \u00e9s retribu\u00eft, per\u00f2 mai s\u0092ha aprovat la retribuci\u00f3 dels administradors per la junta general. I una vegada que apareix el conflicte llavors el soci majoritari-administrador es presura a convocar una junta que aprovi o ratifiqui les retribucions<\/strong> que ha vingut percebent en exercicis anteriors.<\/span><\/p>\n

En esta ocasi\u00f3 volem informar-los d\u0092una interessant sent\u00e8ncia del Tribunal Suprem (TS) de 13 de maig de 2021, en la qual es planteja la\u00a0<\/span>q\u00fcesti\u00f3 controvertida de si l\u0092acord de retribuci\u00f3 del c\u00e0rrec d\u0092administrador ha d\u0092adoptar-se a l\u0092inicio de cada exercici, sense que sigui v\u00e0lid fer-ho al final de l\u0092exercici perqu\u00e8 vulneraria els estatuts.\u00a0<\/i><\/strong><\/p>\n

Segons el recurrent, l\u0092art. 217.3\u00a0de la Llei de Societats de Capital (LSC), quan prescriu que \u00abl\u0092import m\u00e0xim de la remuneraci\u00f3 anual del conjunt dels administradors en la seva condici\u00f3 de tals haur\u00e0 de ser aprovada per la junta general i romandr\u00e0 vigent en tant no s\u0092aprovi la seva\u00a0 modificaci\u00f3\u00bb<\/strong>, es refereix a l\u0092aprovaci\u00f3 d\u0092una actuaci\u00f3 ja realitzada, el cobrament d\u0092una remuneraci\u00f3, i sota aquesta idea havia d\u0092interpretar-se l\u0092art. 13 dels estatuts. Aquest article, despr\u00e9s de preveure que \u00abel sistema de retribuci\u00f3 de l\u0092administrador o administradors ser\u00e0 el de \u00absou\u00bb<\/strong><\/span><\/p>\n

La part recurrent\u00a0tamb\u00e9 denuncia la infracci\u00f3, per interpretaci\u00f3 err\u00f2nia i conseq\u00fcent inaplicaci\u00f3, dels\u00a0articles. 190.1.c)\u00a0i\u00a0230.2.2n\u00a0LSC. La infracci\u00f3 hauria estat comesa perqu\u00e8 la sent\u00e8ncia recorreguda interpreta de manera extensiva l\u0092art. 190.1.c)\u00a0LSC, en equiparar la \u00abconcessi\u00f3 d\u0092un dret a un soci\u00bb amb l\u0092aprovaci\u00f3 de la retribuci\u00f3 com a directora general<\/i>“.<\/strong><\/p>\n

En el desenvolupament del motiu es centra la controv\u00e8rsia en “<\/strong><\/span>si el deure d\u0092abstenci\u00f3 consagrat en l\u0092art. 190.1.c)\u00a0LSC \u00e9s susceptible o no d\u0092interpretaci\u00f3 extensiva i, per tant, aconsegueix a la societat (…), de la qual (…) \u00e9s s\u00f2cia \u00fanica, per l\u0092exist\u00e8ncia d\u0092un conflicte d\u0092inter\u00e8s entre aquesta \u00faltima i la societat, puix que l\u0092acord impugnat li \u00abconcedeix un dret\u00bb en assignar-li un sou<\/i>“.<\/strong><\/p>\n

En definitiva, les q\u00fcestions societ\u00e0ries que analitza el TS s\u00f3n dos:<\/span><\/p>\n

    \n
  1. Si s\u0092ha d\u0092abstenir-se d\u0092executar el dret de vot per conflicte d\u0092interessos<\/strong> l\u0092administradora \u00fanica i directora general afectada que \u00e9s, al seu torn, s\u00f2cia \u00fanica de la persona jur\u00eddica que \u00e9s s\u00f2cia i en el nom de la qual vota en la junta (article 190.1.c LSC).<\/span><\/li>\n
  2. Compatibilitat de la retribuci\u00f3 com a directora general i com administradora i possible lesi\u00f3 l\u0092inter\u00e8s social<\/strong>. C\u00e0rrega de la prova.<\/span><\/li>\n<\/ol>\n

    Doncs b\u00e9, la sent\u00e8ncia del TS estableix que la\u00a0<\/span>fixaci\u00f3 inicial de l\u0092import m\u00e0xim anual dels administrador<\/strong>s, aix\u00ed com les eventuals modificacions\u00a0<\/span><\/i>que han de ser aprovades por la Junta General, no necess\u00e0riament han de realitzar-se amb antelaci\u00f3 al comen\u00e7ament de l\u0092exercici al que es pretengui aplicar.<\/strong><\/span><\/p>\n

    Cal dir que la jurisprud\u00e8ncia, de manera majorit\u00e0ria, venia considerant que l\u0092acord de la junta general d\u0092aprovaci\u00f3 de la retribuci\u00f3 dels administradors havia de ser al comen\u00e7ament de cada exercici.<\/span><\/p>\n

    La sent\u00e8ncia interpreta tamb\u00e9 l\u0092article 190.1c) de la LSC assenyalant que la prohibici\u00f3 de vot dels socis en los acords que li concedeixin un dret o deslliurin d\u0092una obligaci\u00f3 nom\u00e9s resulta aplicable en relaciones que se situ\u00efn\u00a0<\/strong><\/span>“en el pur \u00e0mbit del contracte de societat i, fora d\u0092aquest, nom\u00e9s si el seu origen est\u00e0 en un acte unilateral de la societat”.<\/i><\/strong><\/p>\n

    En el sup\u00f2sit jutjat es discutia l\u0092aplicaci\u00f3 del precepte a l\u0092increment de sou que, com a directora general, havia cobrat l\u0092administradora de la societat. <\/span><\/p>\n

    El TS considera que es tracta d\u0092un contracte bilateral de prestaci\u00f3 de serveis<\/strong> en el qual sorgeixen rec\u00edprocs drets i obligacions para a totes dues parts que est\u00e0 “fora de la relaci\u00f3 societ\u00e0ria” i en conseq\u00fc\u00e8ncia, no \u00e9s recondu\u00efble a la concessi\u00f3 d\u0092un dret de l\u0092article 190.1c) de la LSC<\/strong>. <\/span><\/p>\n

    En sup\u00f2sits com el jutjat procedeix l\u0092aplicaci\u00f3 de l\u0092article 190.3 LSC, aix\u00f2 \u00e9s, l\u0092admissi\u00f3 del vot en la junta del soci i la inversi\u00f3 de la c\u00e0rrega de la prova en cas d\u0092impugnaci\u00f3, corresponent a la societat demandada acreditar que l\u0092increment de sou denunciat no lesionava l\u0092inter\u00e8s social.<\/span><\/p>\n

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

    El TS ha assenyalat que la fixaci\u00f3 inicial de l\u0092import m\u00e0xim anual dels administradors no necess\u00e0riament ha de realitzar-se amb …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029737,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9029736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nAprovaci\u00f3 de les retribucions d\u0092administradors - 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\/aprovacio-de-les-retribucions-dadministradors\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aprovaci\u00f3 de les retribucions d\u0092administradors - 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