{"id":9035221,"date":"2023-10-18T07:00:30","date_gmt":"2023-10-18T07:00:30","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9035221"},"modified":"2023-10-05T10:29:21","modified_gmt":"2023-10-05T10:29:21","slug":"en-quin-exercici-ha-de-comptabilitzar-se-una-reduccio-de-capital","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/en-quin-exercici-ha-de-comptabilitzar-se-una-reduccio-de-capital\/","title":{"rendered":"En quin exercici ha de comptabilitzar-se una reducci\u00f3 de capital?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9035221\" class=\"elementor elementor-9035221 elementor-9035220\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbf6e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf6e1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cf9cc4\" data-id=\"6cf9cc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee44886 nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ee44886\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nuevoH2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L'exercici en qu\u00e8 ha de registrar-se la reducci\u00f3 de capital \u00e9s aquell en qu\u00e8 s'acorda per la Junta General, sempre que l'escriptura p\u00fablica en qu\u00e8 consti aquest acord s'inscrigui en el Registre Mercantil abans que es formulin els comptes anuals d'aquest exercici.\n<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><br \/><br \/>L&#8217;exercici en qu\u00e8 ha de registrar-se la reducci\u00f3 de capital \u00e9s aquell en qu\u00e8 s&#8217;acorda per la Junta General, sempre que l&#8217;escriptura p\u00fablica en qu\u00e8 consti aquest acord s&#8217;inscrigui en el Registre Mercantil abans que es formulin els comptes anuals d&#8217;aquest exercici, i estigui dins del termini legalment establert per a la seva formulaci\u00f3.<\/span><\/p><p><span style=\"font-weight: 400;\">Una q\u00fcesti\u00f3 que a vegades poden donar lloc a confusi\u00f3, s\u00f3n aquells sup\u00f2sits en els quals una societat an\u00f2nima o limitada comen\u00e7a a implementar una operaci\u00f3 de reducci\u00f3 de capital en un exercici, per\u00f2 la inscriu en el seg\u00fcent.<\/span><\/p><p><span style=\"font-weight: 400;\">En aquests casos la pregunta que sorgeix \u00e9s si la comptabilitzaci\u00f3 de la reducci\u00f3 de capital ha de comptabilitzar-se en l&#8217;exercici en qu\u00e8 s&#8217;acorda per la Junta General, o b\u00e9 en l&#8217;exercici en qu\u00e8 s&#8217;atorga l&#8217;escriptura p\u00fablica i s&#8217;inscriu al Registre Mercantil.<\/span><\/p><p><b>Resoluci\u00f3 i Consultes de l\u2019ICAC<\/b><\/p><p><span style=\"font-weight: 400;\">Per a respondre a aquesta pregunta, la Resoluci\u00f3 del 5 de mar\u00e7 de 2019, de l&#8217;Institut de Comptabilitat i Auditoria de Comptes, per la qual es desenvolupen els criteris de presentaci\u00f3 dels instruments financers i altres aspectes comptables relacionats amb la regulaci\u00f3 mercantil de les societats de capital (RICAC de societats), estableix en el seu article 36, que la reducci\u00f3 de capital social acordada en l&#8217;exercici es mostrar\u00e0 en el balan\u00e7 d&#8217;aquest per\u00edode sempre que l&#8217;escriptura p\u00fablica en la qual es reflecteixi l&#8217;acord s&#8217;inscrigui en el Registre Mercantil abans que es formulin els comptes anuals del citat exercici, dins del termini establert en el text ref\u00f3s de la Llei de Societats de Capital.<\/span><\/p><p><span style=\"font-weight: 400;\">Aix\u00ed ho manifesta tamb\u00e9 la recent Consulta n\u00famero 4 del BOICAC n\u00fam. 134 de juny de 2023, en un cas en el qual els socis d&#8217;una SL van acordar al novembre de 2022 reduir capital amortitzant participacions amb devoluci\u00f3 d&#8217;aportacions en esp\u00e8cie, la qual cosa s&#8217;inscriu al febrer de 2023, la consulta sost\u00e9 que la reducci\u00f3 &#8220;<\/span><i><span style=\"font-weight: 400;\">es registrar\u00e0 comptablement en l&#8217;exercici 2022, que \u00e9s quan s&#8217;acorda per la Junta General, sempre que la inscripci\u00f3 en el Registre Mercantil de l&#8217;escriptura de reducci\u00f3 s&#8217;hagi produ\u00eft abans de la formulaci\u00f3 dels comptes anuals, i estigui dins del termini legalment establert per a la seva formulaci\u00f3&#8221;.<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">Per tant, si s&#8217;inicia una operaci\u00f3 de reducci\u00f3 de capital en un exercici sense poder-lo concloure en ell, per a reflectir el nou capital en els comptes anuals d&#8217;aquest exercici s&#8217;ha d&#8217;inscriure, com a m\u00e0xim, abans que acabi el termini legal de formulaci\u00f3 dels comptes d&#8217;aquest exercici (p. ex., el balan\u00e7 de 31 de desembre de 2023 recollir\u00e0 una reducci\u00f3 de capital acordada el 15 de desembre de 2023 i inscrita el 15 de febrer de 2024, \u00e9s a dir, abans de la finalitzaci\u00f3 del termini de formulaci\u00f3 el 31 de mar\u00e7 de 2024).<\/span><\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/span><\/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":"<p>L&#8217;exercici en qu\u00e8 ha de registrar-se la reducci\u00f3 de capital \u00e9s aquell en qu\u00e8 s&#8217;acorda per la Junta General, sempre <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9035227,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9035221","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>En quin exercici ha de comptabilitzar-se una reducci\u00f3 de capital? - gremicat<\/title>\n<meta name=\"description\" content=\"En una 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