{"id":9030632,"date":"2022-07-13T00:01:27","date_gmt":"2022-07-12T23:01:27","guid":{"rendered":"https:\/\/gremicat.es\/?p=18702"},"modified":"2022-07-13T00:01:27","modified_gmt":"2022-07-12T23:01:27","slug":"com-dissoldre-una-societat-limitada-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/","title":{"rendered":"Com dissoldre una Societat Limitada?"},"content":{"rendered":"

Davant un negoci fallit en el qual no s’albira cap soluci\u00f3, l’empresari es pot veure obligat a rec\u00f3rrer a la dissoluci\u00f3 de la societat
\n<\/span><\/span><\/p>\n

<\/div>\n

El principal objectiu de la fase de liquidaci\u00f3 ser\u00e0 convertir en l\u00edquid tots els actius de l’empresa
\n<\/b><\/strong><\/h2>\n

 <\/p>\n

No \u00e9s d’estranyar que, davant un negoci fallit en el qual no s’albira cap soluci\u00f3, l’empresari es vegi obligat a rec\u00f3rrer a la dissoluci\u00f3 de la societat. Hem de tenir en compte que existeixen dos tipus diferents de dissolucions en funci\u00f3 de quin sigui la causa que la fonamenti<\/strong>.\u00a0<\/span><\/p>\n

D’acord amb la Llei de Societats de Capital, la dissoluci\u00f3 ser\u00e0 de ple dret quan es degui al transcurs del terme de durada fixat en els mateixos estatuts, o per haver passat un any des de l’adopci\u00f3 d’un acord de reducci\u00f3 del capital social per sota del m\u00ednim legal com a conseq\u00fc\u00e8ncia legal del compliment d’una llei<\/strong>, sempre que no concorri inscripci\u00f3 en el Registre Mercantil de transformaci\u00f3, dissoluci\u00f3 o augment del capital social.\u00a0<\/span><\/p>\n

Existeixen a m\u00e9s altres causes<\/strong> per les quals es podr\u00e0 dissoldre la societat mitjan\u00e7ant acord de la Junta General, com seria pel cessament en l’exercici de l’activitat<\/strong>, per la conclusi\u00f3 de l’empresa<\/strong> o per la impossibilitat manifesta d’aconseguir la fi social,<\/strong> entre altres. En aquest sentit, una vegada es confirmi que existeixen causes que justifiquin la dissoluci\u00f3 de la societat, s’haur\u00e0 de dur a terme la corresponent votaci\u00f3 en la Junta General<\/strong>. Es considerar\u00e0 que existeix majoria per a dur a terme la dissoluci\u00f3 de la societat quan s’obtingui el vot favorable de 1\/3 part del capital social.<\/strong> De no arribar-se a aquest c\u00f2mput, es podran continuar els tr\u00e0mits, encara que generalment de manera m\u00e9s onerosa, a trav\u00e9s de la via judicial.<\/span><\/p>\n

Una vegada s’hagi adoptat l’esmentat acord, aquest s’haur\u00e0 d’inscriure en el Registre Mercantil, donant inici aix\u00ed a la fase de liquidaci\u00f3 de la societat.<\/strong> Hem de recordar que, durant aquesta fase de liquidaci\u00f3, la societat continuar\u00e0 mantenint la seva personalitat jur\u00eddica, de manera que s’haur\u00e0 d’afegir a la seva denominaci\u00f3 social l’expressi\u00f3 “en liquidaci\u00f3”. En aquesta, tret que s’hagi pactat de manera diferent en els estatuts, els administradors passaran a ser designats com a liquidadors.<\/span><\/p>\n

El principal objectiu de la fase de liquidaci\u00f3 ser\u00e0 convertir en l\u00edquid tots els actius de l’empresa, amb la condici\u00f3 de poder aix\u00ed fer front als pagaments que pendents<\/strong>, com s\u00f3n els corresponents amb l’administraci\u00f3 (Impostos i quotes amb la Seguretat Social), els deutes contrets amb els creditors o la repartici\u00f3 de b\u00e9ns entre socis.<\/span><\/p>\n

Finalment, quan la fase de liquidaci\u00f3 hagi finalitzat, es procedir\u00e0 a l’extinci\u00f3, \u00e9s a dir, a la dissoluci\u00f3 definitiva de la societat.<\/strong> Es tracta d’un tr\u00e0mit l’objectiu del qual \u00e9s deixar const\u00e0ncia mitjan\u00e7ant escriptura p\u00fablica de la finalitzaci\u00f3 del termini d’impugnaci\u00f3 del Balan\u00e7 de Liquidaci\u00f3 Final, sense que s’hagi realitzat cap impugnaci\u00f3 per part dels socis, aix\u00ed com que s’han satisfet tots els deutes que existissin amb els respectius creditors. Haur\u00e0 de constar, a m\u00e9s, que s’ha satisfet la quota de liquidaci\u00f3 dels socis, o, en tal cas, que s’ha consignat el seu import.<\/span><\/p>\n

\u00c9s important esmentar que, com a \u00faltim pas, s’haur\u00e0 d’acudir al registre mercantil amb l’objectiu de realitzar la corresponent cancel\u00b7laci\u00f3 registral de la societat.\u00a0<\/strong><\/span><\/p>\n

Una vegada dissolta per complet la Societat Limitada, encara existiran una s\u00e8rie d’obligacions fiscals<\/strong>, com \u00e9s l’Impost de societats<\/strong>, valorant-se els b\u00e9ns repartits entre els socis a preu de mercat, o l’Impost sobre el Valor Afegit<\/strong>, que en determinats casos s’haur\u00e0 d’aplicar als b\u00e9ns de la societat transmesos al patrimoni dels socis.\u00a0<\/span><\/p>\n

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

Davant un negoci fallit en el qual no s’albira cap soluci\u00f3, l’empresari es pot veure obligat a rec\u00f3rrer a la …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030633,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nCom dissoldre una Societat Limitada? - 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\/com-dissoldre-una-societat-limitada-2\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com dissoldre una Societat Limitada? - gremicat\" \/>\n<meta property=\"og:description\" content=\"Davant un negoci fallit en el qual no s’albira cap soluci\u00f3, l’empresari es pot veure obligat a rec\u00f3rrer a la ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-12T23:01:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/business-agreement-2021-09-03-23-34-33-utc-min-2-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1\" \/>\n\t<meta property=\"og:image:height\" content=\"1\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/com-dissoldre-una-societat-limitada-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/com-dissoldre-una-societat-limitada-2\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Com dissoldre una Societat Limitada?\",\"datePublished\":\"2022-07-12T23:01:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/com-dissoldre-una-societat-limitada-2\\\/\"},\"wordCount\":666,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/com-dissoldre-una-societat-limitada-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/business-agreement-2021-09-03-23-34-33-utc-min-2-scaled.jpg\",\"articleSection\":[\"Fiscal\",\"Sin categor\u00eda\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/com-dissoldre-una-societat-limitada-2\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/com-dissoldre-una-societat-limitada-2\\\/\",\"name\":\"Com dissoldre una Societat Limitada? - gremicat\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/com-dissoldre-una-societat-limitada-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/com-dissoldre-una-societat-limitada-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/business-agreement-2021-09-03-23-34-33-utc-min-2-scaled.jpg\",\"datePublished\":\"2022-07-12T23:01:27+00:00\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/com-dissoldre-una-societat-limitada-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/com-dissoldre-una-societat-limitada-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/business-agreement-2021-09-03-23-34-33-utc-min-2-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/business-agreement-2021-09-03-23-34-33-utc-min-2-scaled.jpg\",\"caption\":\"Com dissoldre una Societat Limitada?\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"name\":\"gremicat\",\"description\":\"Otro sitio realizado con WordPress\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gremicat.es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\",\"name\":\"gremicat\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"width\":200,\"height\":51,\"caption\":\"gremicat\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\",\"name\":\"gremicat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"caption\":\"gremicat\"},\"sameAs\":[\"https:\\\/\\\/gremicat.es\"],\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/author\\\/gremicat\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Com dissoldre una Societat Limitada? - gremicat","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/","og_locale":"ca_ES","og_type":"article","og_title":"Com dissoldre una Societat Limitada? - gremicat","og_description":"Davant un negoci fallit en el qual no s’albira cap soluci\u00f3, l’empresari es pot veure obligat a rec\u00f3rrer a la ...","og_url":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/","og_site_name":"gremicat","article_published_time":"2022-07-12T23:01:27+00:00","og_image":[{"url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/business-agreement-2021-09-03-23-34-33-utc-min-2-scaled.jpg","width":1,"height":1,"type":"image\/jpeg"}],"author":"gremicat","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"gremicat","Temps estimat de lectura":"3 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/#article","isPartOf":{"@id":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/"},"author":{"name":"gremicat","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534"},"headline":"Com dissoldre una Societat Limitada?","datePublished":"2022-07-12T23:01:27+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/"},"wordCount":666,"publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"image":{"@id":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/business-agreement-2021-09-03-23-34-33-utc-min-2-scaled.jpg","articleSection":["Fiscal","Sin categor\u00eda"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/","url":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/","name":"Com dissoldre una Societat Limitada? - gremicat","isPartOf":{"@id":"https:\/\/www.gremicat.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/#primaryimage"},"image":{"@id":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/business-agreement-2021-09-03-23-34-33-utc-min-2-scaled.jpg","datePublished":"2022-07-12T23:01:27+00:00","inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.gremicat.es\/ca\/com-dissoldre-una-societat-limitada-2\/#primaryimage","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/business-agreement-2021-09-03-23-34-33-utc-min-2-scaled.jpg","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/business-agreement-2021-09-03-23-34-33-utc-min-2-scaled.jpg","caption":"Com dissoldre una Societat Limitada?"},{"@type":"WebSite","@id":"https:\/\/www.gremicat.es\/#website","url":"https:\/\/www.gremicat.es\/","name":"gremicat","description":"Otro sitio realizado con WordPress","publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gremicat.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.gremicat.es\/#organization","name":"gremicat","url":"https:\/\/www.gremicat.es\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","width":200,"height":51,"caption":"gremicat"},"image":{"@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534","name":"gremicat","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","caption":"gremicat"},"sameAs":["https:\/\/gremicat.es"],"url":"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts\/9030632","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/comments?post=9030632"}],"version-history":[{"count":0,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts\/9030632\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/media\/9030633"}],"wp:attachment":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/media?parent=9030632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/categories?post=9030632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/tags?post=9030632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}