{"id":9032778,"date":"2023-01-11T00:00:32","date_gmt":"2023-01-11T00:00:32","guid":{"rendered":"https:\/\/gremicat.es\/?p=9032778"},"modified":"2023-02-28T10:30:06","modified_gmt":"2023-02-28T10:30:06","slug":"responsabilitat-administradors-concurs-o-dissolucio","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/responsabilitat-administradors-concurs-o-dissolucio\/","title":{"rendered":"Responsabilitat administradors. Concurs o Dissoluci\u00f3"},"content":{"rendered":"\t\t
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Els volem informar que \u00e9s fonamental diferenciar entre la declaraci\u00f3 de concurs i la causa de dissoluci\u00f3 d’una empresa.
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La declaraci\u00f3 de concurs ha de realitzar-se pels administradors dins dels dos mesos seg\u00fcents a la data en qu\u00e8 es conegui la insolv\u00e8ncia de la societat y la insolv\u00e8ncia ha de ser entesa com la incapacitat de complir de forma regular les obligacions exigibles amb els creditors.<\/b><\/strong><\/p>

La llei espec\u00edfica que, si hi ha insolv\u00e8ncia i a m\u00e9s p\u00e8rdues que redueixin el patrimoni net a la meitat del capital social, els administradors no hauran de convocar una junta per a acordar la dissoluci\u00f3 si, dins del termini de dos mesos des de la causa de dissoluci\u00f3 (o, en el seu cas, des de l’acceptaci\u00f3 del c\u00e0rrec), activen els mecanismes de la insolv\u00e8ncia.<\/span><\/p>

Els volem informar que \u00e9s fonamental diferenciar entre la declaraci\u00f3 de concurs i la causa de dissoluci\u00f3 d’una empresa.<\/span><\/p>

La declaraci\u00f3 de concurs<\/strong> ha de realitzar-se pels administradors dins dels dos mesos seg\u00fcents a la data en qu\u00e8 es conegui la insolv\u00e8ncia de la societat. Legalment <\/span>la insolv\u00e8ncia<\/strong> ha de ser entesa com la incapacitat de complir de forma regular les obligacions exigibles amb els creditors. Aix\u00ed, quan l’administrador coneixedor de la insolv\u00e8ncia no sol\u00b7licita la declaraci\u00f3 de la situaci\u00f3 de concurs en els dos mesos seg\u00fcents a con\u00e8ixer-la, aix\u00f2 pot portar a considerar a un concurs culpable.<\/span><\/p>

A m\u00e9s d’aquesta declaraci\u00f3 de concurs culpable, l’administrador s’exposa a altres conseq\u00fc\u00e8ncies com serien una possible inhabilitaci\u00f3 judicial o fins i tot una eventual condemna a la cobertura del d\u00e8ficit concursal.<\/strong> Aquesta \u00faltima figura implica que l’administrador assumeix la responsabilitat de cobertura econ\u00f2mica de les difer\u00e8ncies existents entre el valor de la massa activa de l’inventari i els deutes reconeguts en la llista de creditors, \u00e9s a dir, cobreix als deutes en la quantia en la qual no aconsegueix per a pagar amb el patrimoni de l’empresa.<\/span><\/p>

D’altra banda, est\u00e0 <\/span>l’entrada de la societat en causa de dissoluci\u00f3<\/strong>.<\/strong> Les seves causes constitueixen una figura jur\u00eddica diferent i separada de la insolv\u00e8ncia i la declaraci\u00f3 de concurs. En primer lloc, no es regula per la Llei Concursal, sin\u00f3 per la Llei de Societats de Capital.<\/strong> Aquesta norma estableix diverses causes legals en virtut de les quals els administradors d’una empresa han de convocar als \u00f2rgans socials per a instar la dissoluci\u00f3 d’aquesta, la m\u00e9s similar a la insolv\u00e8ncia i que podria conc\u00f3rrer de manera simult\u00e0nia amb ella (encara que no t\u00e9 per qu\u00e8 ser aix\u00ed) \u00e9s el desequilibri patrimonial. El desequilibri patrimonial es produeix quan el patrimoni net de l’empresa (el resultat de la resta entre l’actiu i el passiu) \u00e9s menor a la meitat del valor del capital social de l’empresa.<\/strong> Aix\u00f2 no implica sempre la insolv\u00e8ncia, ja que una mercantil pot trobar-se en situaci\u00f3 de desequilibri patrimonial i estar al corrent de pagament amb els seus creditors i viceversa, \u00e9s a dir, mancar de l\u00edquid per a complir amb les seves obligacions i, no obstant aix\u00f2, que la seva situaci\u00f3 patrimonial sigui positiva.<\/span><\/p>

Quan l’administrador de la societat detecta el desequilibri patrimonial ha de convocar la junta general en termini de dos mesos per a adoptar un acord de dissoluci\u00f3.<\/strong> Si incompleix amb aquest deure legal, les conseq\u00fc\u00e8ncies s\u00f3n diferents i m\u00e9s greus que les exposades per al cas de la no declaraci\u00f3 de concurs. Aix\u00f2 \u00e9s aix\u00ed, perqu\u00e8 es declara a l’administrador com a responsable solidari dels deutes de l’empresa posteriors al naixement del desequilibri patrimonial<\/strong>, conseq\u00fcentment, els creditors podran reclamar indistintament al creditor o a la mercantil les quantitats que aquesta els degui.<\/span><\/p>

Com es veu, s\u00f3n situacions diferents i que no tenen per qu\u00e8 coincidir.<\/strong> No obstant aix\u00f2, tamb\u00e9 \u00e9s possible que aquesta simultane\u00eftat es produeixi, ja que una empresa el patrimoni net de la qual \u00e9s tan baix pot perfectament trobar-se en situaci\u00f3 d’insolv\u00e8ncia i no poder complir amb les seves obligacions. En aquest cas caldr\u00e0 atendre a si existeixen deutes, ja que si existeixen caldr\u00e0 presentar concurs abans de la dissoluci\u00f3, per no ser aquesta possible.<\/strong> No obstant aix\u00f2, si la dissoluci\u00f3 \u00e9s possible per existir m\u00e9s actiu que passiu el m\u00e9s adequat ser\u00e0 procedir directament a la dissoluci\u00f3.<\/span><\/p>

En definitiva, de conc\u00f3rrer la insolv\u00e8ncia i el desequilibri patrimonial els administradors han de gestionar primer la insolv\u00e8ncia, sol\u00b7licitant la declaraci\u00f3 del concurs, encara que la responsabilitat per la no dissoluci\u00f3 sembli m\u00e9s greu.<\/span><\/p>

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

Els volem informar que \u00e9s fonamental diferenciar entre la declaraci\u00f3 de concurs i la causa de dissoluci\u00f3 d’una empresa. La …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9032785,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[877],"tags":[],"class_list":["post-9032778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercantil-cat2"],"yoast_head":"\nResponsabilitat administradors. 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