{"id":9029760,"date":"2021-10-27T00:00:56","date_gmt":"2021-10-26T23:00:56","guid":{"rendered":"http:\/\/gremicat.es\/?p=17066"},"modified":"2021-10-27T00:00:56","modified_gmt":"2021-10-26T23:00:56","slug":"transmissio-daccions-i-participacions-de-societats","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/transmissio-daccions-i-participacions-de-societats\/","title":{"rendered":"Transmissi\u00f3 d\u0092accions i participacions de societats"},"content":{"rendered":"


\nUn dels aspectes m\u00e9s problem\u00e0tics d\u0092una empresa \u00e9s la transmissi\u00f3 d\u0092accions.<\/span><\/strong><\/p>\n

 <\/p>\n

<\/h2>\n

Problem\u00e0tica de la transmissi\u00f3 d\u0092accions i participacions de societats
\n<\/b><\/strong><\/h2>\n

 <\/p>\n

Probablement el m\u00e9s important d\u0092una societat, limitada o an\u00f2nima, s\u00f3n les seves participacions i acciones. En el caso de ser societat limitada, seran participacions i en el cas de societat an\u00f2nima seran accions.\u00a0<\/strong><\/span><\/p>\n

El m\u00e9s important \u00e9s tenir en compte que estem en el marc del dret privat, la qual cosa implica que preval la voluntat dels contractants. Por tant, per a transmetre participacions o accions, el m\u00e9s important \u00e9s que el venedor, el comprador i els socis estiguin d\u0092acord<\/strong>. Aix\u00f2 \u00e9s molt rellevant sobretot en el marc de la societat limitada.<\/span><\/p>\n

Per conseg\u00fcent, conv\u00e9 tenir en compte el que marquen els estatuts.<\/strong> Aquest \u00e9s el l\u00edmit b\u00e0sic. Es pot arribar a donar que\u00a0en els estatuts quedi configurada la transmissi\u00f3\u00a0com entre socis o entre socis i els seus familiars.<\/span><\/p>\n

 <\/p>\n

Qu\u00e8 succeeix si els estatuts no regulen el sup\u00f2sit de fet?\u00a0<\/strong><\/p>\n

En aquest cas \u00e9s necessari tenir en compte les limitacions legals.<\/span><\/p>\n

Per a vendre participacions el soci ha de comunicar-lo per escrit als administradors<\/strong>, exposant la condici\u00f3 de la venda. Ha de ser aprovat per Junta General per majoria ordin\u00e0ria. La junta pot oposar-se, per\u00f2 per a aix\u00f2 ha d\u0092activar el mecanisme de subscripci\u00f3 preferent que tenen els mateixos socis.<\/strong><\/span><\/p>\n

En definitiva, cal tenir en compte que en la societat limitada els socis ja existents tenen dret de compra preferent sobre un tercer de fora.<\/strong><\/span><\/p>\n

Si despr\u00e9s de tres mesos de comunicaci\u00f3, cap soci compra, el tercer adquirent de fora de la societat tindr\u00e0 via lliure per a aquesta compravenda. \u00c9s rellevant tenir en compte que els estatuts no podrien arribar a assenyalar cap cl\u00e0usula de transmissi\u00f3 lliure de participacions<\/strong>, i de la mateixa manera \u00e9s nul si s\u0092obliga un soci a vendre un m\u00ednim de participacions.\u00a0<\/span><\/p>\n

Tampoc s\u00f3n v\u00e0lides\u00a0les cl\u00e0usules que prohibeixen la venda<\/strong>. Cal assenyalar tamb\u00e9 que l\u0092embargament de participacions socials en casos d\u0092execuci\u00f3 de deute tamb\u00e9 implica subscripci\u00f3 preferent, de manera que una vegada alienades les participacions en subhastes, els socis poden comprar-les pel mateix preu que es va exercir en la subhasta.<\/span><\/p>\n

D\u0092altra banda, las societats an\u00f2nimes tenen transmissi\u00f3 lliure, i s\u00f3n societats plenament obertes<\/strong>. Per tant, la finalitat de la societat i les limitacions s\u00f3n diferents, ja que el que es prohibeix \u00e9s que es faci intransmissible l\u0092acci\u00f3 a tercers.<\/strong><\/span><\/p>\n

Diferent \u00e9s la situaci\u00f3 en la qual les participacions o accions es transmeten per mort del soci<\/strong>. En aquest cas se\u0092n diu transmissi\u00f3 mortis causa d\u0092accions.<\/span><\/p>\n

Solament seran d\u0092aplicaci\u00f3 les restriccions o condicionaments a la transmissibilitat per causa de mort quan els estableixin els estatuts. Per a aquest sup\u00f2sit, la societat haur\u00e0 de presentar un adquirent o oferir-se a adquirir ella mateixa les accions<\/strong>. El seu valor ser\u00e0 el raonable al moment en qu\u00e8 es va sol\u00b7licitar la inscripci\u00f3 de la transmissi\u00f3 en el llibre de registre d\u0092accions nominatives. Aquest valor raonable haur\u00e0 de ser determinat per un expert independent.<\/span><\/p>\n


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

Un dels aspectes m\u00e9s problem\u00e0tics d\u0092una empresa \u00e9s la transmissi\u00f3 d\u0092accions.   Problem\u00e0tica de la transmissi\u00f3 d\u0092accions i participacions de …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029761,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[869,1],"tags":[],"class_list":["post-9029760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercantil","category-sin-categoria"],"yoast_head":"\nTransmissi\u00f3 d\u0092accions i participacions de 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\/transmissio-daccions-i-participacions-de-societats\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transmissi\u00f3 d\u0092accions i participacions de societats - 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