{"id":9037374,"date":"2024-08-14T11:11:10","date_gmt":"2024-08-14T11:11:10","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9037374"},"modified":"2024-08-14T11:12:12","modified_gmt":"2024-08-14T11:12:12","slug":"puc-vendre-un-actiu-essencial-de-la-meva-s-l","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/puc-vendre-un-actiu-essencial-de-la-meva-s-l\/","title":{"rendered":"Puc vendre un actiu essencial de la meva S.L?"},"content":{"rendered":"\t\t
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Per a determinar si un actiu \u00e9s essencial, conv\u00e9 analitzar si l’operaci\u00f3 afecta de manera substancial la posici\u00f3 jur\u00eddica o econ\u00f2mica dels socis, o l’estructura de l’empresa. En el mateix sentit, cal analitzar si l’operaci\u00f3 hagu\u00e9s de ser compet\u00e8ncia de la junta general.<\/span><\/p>

Com a administrador de la societat, vost\u00e8 pot arribar a tenir la falsa sensaci\u00f3 de control total de l’empresa. En concret, la sensaci\u00f3 pot arribar a fer-li pensar que vost\u00e8 pot comprar o vendre qualsevol cosa de l’empresa, si ho considera adequat. Per\u00f2 el c\u00e0rrec d’administrador t\u00e9 l\u00edmits, i un d’ells s\u00f3n els actius essencials.<\/span><\/p>

La junta general d’una societat t\u00e9 unes compet\u00e8ncies detallades en la Llei de Societats de Capital.<\/span><\/p>

Tothom sap que la junta general ha d’aprovar comptes, gesti\u00f3 social, nomenar o separar administradors, liquidadors o auditors de compte. De la mateixa manera que \u00e9s la junta qui modifica estatuts, o augmenta i redueix el capital social.<\/span><\/p>

En el mateix sentit, \u00e9s la junta qui decideix la dissoluci\u00f3, fusi\u00f3, escissi\u00f3, aprova el balan\u00e7 final de liquidaci\u00f3 o suprimeix o limita el dret d’adquisici\u00f3 preferent. Per\u00f2 hi ha una compet\u00e8ncia que a vegades se’ns oblida: l’adquisici\u00f3 o alienaci\u00f3 d’actius essencials.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Venda actius essencials\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Un actiu essencial \u00e9s quan l’import de l’operaci\u00f3 supera el 25% del valor dels actius que figuren en el balan\u00e7. Encara que els nostres tribunals han marcat nous criteris en els \u00faltims dos anys.<\/span><\/p>

En concret, per a determinar si un actiu \u00e9s essencial, conv\u00e9 analitzar si l’operaci\u00f3 afecta de manera substancial la posici\u00f3 jur\u00eddica o econ\u00f2mica dels socis, o l’estructura de l’empresa. En el mateix sentit, cal analitzar si l’operaci\u00f3 hagu\u00e9s de ser compet\u00e8ncia de la junta general.<\/span><\/p>

Al final la idea \u00e9s bastant intu\u00eftiva: si com a administrador vull vendre un b\u00e9 que \u00e9s b\u00e0sic per a la pr\u00f2pia empresa, aquesta decisi\u00f3 l’ha de prendre la junta general. Aix\u00f2 seria el l\u00f2gic quan una empresa de fabricaci\u00f3 d’autom\u00f2bils s’embeni la pr\u00f2pia f\u00e0brica. O si una societat que administra un hotel, s’embeni l’hotel i la llic\u00e8ncia hotelera. Al cap i a la fi, en alguns casos ser\u00e0 intu\u00eftiu, per\u00f2 en uns altres no tant.<\/span><\/p>

Hem de preguntar-nos llavors: ens est\u00e0 portant aquesta operaci\u00f3 a la liquidaci\u00f3 o dissoluci\u00f3 de la societat? Podr\u00edem preguntar-nos tamb\u00e9: les operacions de finan\u00e7ament podrien entrar en aquest aspecte? El Suprem les ha descartat.<\/span><\/p>

Curiosament, la DGRN ha establert que existeix filtre notarial per a aquesta mena d\u2019operacions: si el notari a dalt a con\u00e8ixer que \u00e9s tracta d’un actiu \u00e9s essencial, el notari no ha d’autoritzar l’escriptura, tret que consti autoritzaci\u00f3 de junta general.<\/span><\/p>

Finalment, ens preguntem: qu\u00e8 succeeix si es ven un actiu essencial sense autoritzaci\u00f3 de la junta? El nostre criteri \u00e9s que l’operaci\u00f3 \u00e9s nul\u00b7la, i ha de retrotreure’s al moment anterior. No obstant aix\u00f2, no hi ha consens ni doctrinal ni jurisprudencial.<\/span><\/p>

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria jur\u00eddica<\/span><\/p>

Si t’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

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En el cas de la Hisenda Europea, el l\u00edmit \u00e9s de 100.000 euros en un any natural, segons l’article 305.3 del Codi Penal. Aix\u00f2 significa que qualsevol frau que excedeixi aquest import en relaci\u00f3 amb impostos europeus tamb\u00e9 ser\u00e0 considerat delicte fiscal.<\/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":"

Per a determinar si un actiu \u00e9s essencial, conv\u00e9 analitzar si l’operaci\u00f3 afecta de manera substancial la posici\u00f3 jur\u00eddica o …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9037381,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[897],"tags":[],"class_list":["post-9037374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"\nPuc vendre un actiu essencial de la meva S.L? - gremicat<\/title>\n<meta name=\"description\" content=\"Per a determinar si un actiu \u00e9s essencial, conv\u00e9 analitzar si l'operaci\u00f3 afecta de manera substancial la posici\u00f3 jur\u00eddica o econ\u00f2mica dels socis, o l'estructura de l'empresa. 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