{"id":9040097,"date":"2025-12-29T07:00:32","date_gmt":"2025-12-29T07:00:32","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040097"},"modified":"2025-12-23T11:08:34","modified_gmt":"2025-12-23T11:08:34","slug":"convocatoria-de-la-junta-i-el-dret-dinformacio","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/convocatoria-de-la-junta-i-el-dret-dinformacio\/","title":{"rendered":"Convocat\u00f2ria de la junta i el dret d\u2019informaci\u00f3"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9040097\" class=\"elementor elementor-9040097 elementor-9040096\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d7143c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d7143c\" 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-6150eb1\" data-id=\"6150eb1\" 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-f45fc9a elementor-widget elementor-widget-heading\" data-id=\"f45fc9a\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">El dret dinformaci\u00f3 dels socis ha de figurar expressament en la convocat\u00f2ria de la junta, o tota l'aprovaci\u00f3 de comptes quedar\u00e0 invalidada.<\/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-3b99f26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b99f26\" 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-0a43366\" data-id=\"0a43366\" 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-2b5c1c0 elementor-widget elementor-widget-spacer\" data-id=\"2b5c1c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ebe399 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ebe399\" 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-fd3345a\" data-id=\"fd3345a\" 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-9d9624b elementor-widget elementor-widget-text-editor\" data-id=\"9d9624b\" 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 data-start=\"867\" data-end=\"1200\">El Registre Mercantil torna a denegar el dip\u00f2sit d\u2019uns comptes anuals per un error formal en la convocat\u00f2ria. Un recordatori que els detalls tamb\u00e9 s\u00f3n importants en el compliment societari. El dret d\u2019informaci\u00f3 dels socis ha de figurar expressament a la convocat\u00f2ria de la junta; en cas contrari, tota l\u2019aprovaci\u00f3 dels comptes quedar\u00e0 invalidada.<\/p><p data-start=\"867\" data-end=\"1200\">Centenars d\u2019empreses preparen el dip\u00f2sit dels seus comptes anuals pensant que es tracta d\u2019un tr\u00e0mit autom\u00e0tic. Tanmateix, la Direcci\u00f3 General de Seguretat Jur\u00eddica i Fe P\u00fablica (DGSJFP) ha recordat, en la seva Resoluci\u00f3 de 28 de juliol de 2025, que un petit descuit en la convocat\u00f2ria de la junta general pot invalidar tot el proc\u00e9s.<\/p><p data-start=\"1202\" data-end=\"1596\">El cas no t\u00e9 desaprofitament. Una societat an\u00f2nima esportiva va voler dipositar els comptes de tres exercicis consecutius. El registrador mercantil ho va denegar, i l\u2019assumpte va arribar fins a la DGSJFP. El motiu principal? La convocat\u00f2ria de la junta general ometia completament la refer\u00e8ncia al dret d\u2019informaci\u00f3 dels socis previst a l\u2019article 272.2 de la Llei de societats de capital (LSC).<\/p><p data-start=\"1598\" data-end=\"1835\">En altres paraules: l\u2019anunci no recordava expressament que els socis tenen dret a obtenir de la societat, de manera immediata i gratu\u00efta, els documents que s\u2019han de sotmetre a aprovaci\u00f3 (comptes, informe de gesti\u00f3 i informe d\u2019auditoria).<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-02b5eb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02b5eb5\" 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-4cb8fdf\" data-id=\"4cb8fdf\" 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-9a96b15 elementor-widget elementor-widget-spacer\" data-id=\"9a96b15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7184437 elementor-widget elementor-widget-heading\" data-id=\"7184437\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">\u201cPer\u00f2 si ho vam posar a la web\u2026\u201d<\/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-095392a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"095392a\" 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-060fae4\" data-id=\"060fae4\" 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-7d8dd11 elementor-widget elementor-widget-text-editor\" data-id=\"7d8dd11\" 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 data-start=\"1875\" data-end=\"2251\">Aquest va ser l\u2019argument de la societat: va al\u00b7legar que tots els documents estaven disponibles a la seva p\u00e0gina web i que, per tant, els socis els podien consultar sense problema. La Direcci\u00f3 General, per\u00f2, va ser taxativa: <em data-start=\"2100\" data-end=\"2250\">\u201cPublicar la documentaci\u00f3 a la web no substitueix l\u2019obligaci\u00f3 legal d\u2019informar expressament els socis sobre el seu dret a obtenir aquests documents\u201d<\/em>.<\/p><p data-start=\"2253\" data-end=\"2560\">La llei no exigeix que es citi literalment l\u2019article 272.2 LSC, per\u00f2 s\u00ed que quedi clar, sense cap mena de dubte, que els socis poden sol\u00b7licitar i obtenir els documents de manera immediata i gratu\u00efta. Si aquesta menci\u00f3 falta, la junta queda viciada de nul\u00b7litat i els comptes aprovats no es poden dipositar.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0752114 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0752114\" 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-91049a9\" data-id=\"91049a9\" 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-177a8fe elementor-widget elementor-widget-spacer\" data-id=\"177a8fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d98a096 elementor-widget elementor-widget-heading\" data-id=\"d98a096\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Quines conseq\u00fc\u00e8ncies t\u00e9?<\/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-ba86aca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba86aca\" 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-648633d\" data-id=\"648633d\" 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-1f8af69 elementor-widget elementor-widget-text-editor\" data-id=\"1f8af69\" 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 data-start=\"2601\" data-end=\"2648\">Les conseq\u00fc\u00e8ncies s\u00f3n m\u00e9s greus del que sembla:<\/p><ul data-start=\"2650\" data-end=\"3062\"><li data-start=\"2650\" data-end=\"2717\"><p data-start=\"2652\" data-end=\"2717\">El Registre Mercantil rebutjar\u00e0 el dip\u00f2sit dels comptes anuals.<\/p><\/li><li data-start=\"2718\" data-end=\"2812\"><p data-start=\"2720\" data-end=\"2812\">Es considerar\u00e0 que la junta general \u00e9s nul\u00b7la pel que fa a aquest punt de l\u2019ordre del dia.<\/p><\/li><li data-start=\"2813\" data-end=\"2915\"><p data-start=\"2815\" data-end=\"2915\">Mentre no es corregeixi, la societat mantindr\u00e0 el registre tancat i no podr\u00e0 inscriure nous actes.<\/p><\/li><li data-start=\"2916\" data-end=\"3062\"><p data-start=\"2918\" data-end=\"3062\">A m\u00e9s, les sancions per manca de dip\u00f2sit (articles 279 a 283 LSC) poden arribar fins al 2 % del capital social, amb una multa m\u00ednima de 1.200 \u20ac.<\/p><p data-start=\"2918\" data-end=\"3062\">En aquest cas, la DGSJFP va confirmar la decisi\u00f3 del registrador: ni la refer\u00e8ncia a l\u2019article 197 LSC (dret d\u2019informaci\u00f3 general), ni el fet de penjar els documents a la web corporativa, ni habilitar un correu electr\u00f2nic per a consultes serveixen com a substitut de la menci\u00f3 exigida a l\u2019article 272.2 LSC.<\/p><\/li><\/ul>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b565644 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b565644\" 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-fa13ac9\" data-id=\"fa13ac9\" 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-2a64ecb elementor-widget elementor-widget-spacer\" data-id=\"2a64ecb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fd2dc3 elementor-widget elementor-widget-heading\" data-id=\"4fd2dc3\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">El que deixa clar la resoluci\u00f3<\/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-c39416e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c39416e\" 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-4823fc4\" data-id=\"4823fc4\" 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-1c1054f elementor-widget elementor-widget-text-editor\" data-id=\"1c1054f\" 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<ol><li data-start=\"3420\" data-end=\"3506\">El dret d\u2019informaci\u00f3 previ a l\u2019aprovaci\u00f3 de comptes t\u00e9 un r\u00e8gim especial i refor\u00e7at<\/li><li data-start=\"3420\" data-end=\"3506\">Ometre\u2019n la menci\u00f3 a la convocat\u00f2ria no \u00e9s un defecte formal menor, sin\u00f3 un vici que afecta la validesa de la junta.<\/li><li data-start=\"3420\" data-end=\"3506\">La informaci\u00f3 digital o la publicaci\u00f3 a la web no eximeixen de complir el requisit legal.<\/li><li data-start=\"3420\" data-end=\"3506\">Sense aquest compliment, no hi ha dip\u00f2sit v\u00e0lid dels comptes anuals.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66b1301 elementor-widget elementor-widget-spacer\" data-id=\"66b1301\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af4bae6 elementor-widget elementor-widget-heading\" data-id=\"af4bae6\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Qu\u00e8 hauria de fer la seva empresa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2d6eef elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a2d6eef\" 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 data-start=\"3842\" data-end=\"4071\">En cada convocat\u00f2ria de junta \u2014sigui ordin\u00e0ria o extraordin\u00e0ria\u2014 conv\u00e9 revisar acuradament el text de l\u2019anunci. Si a l\u2019ordre del dia hi figura l\u2019aprovaci\u00f3 dels comptes anuals, asseguri\u2019s d\u2019incloure una cl\u00e0usula clara com aquesta:<\/p><p data-start=\"3842\" data-end=\"4071\"><span style=\"font-weight: 400;\">&#8220;A partir de la publicaci\u00f3 de la present convocat\u00f2ria, qualsevol soci podr\u00e0 obtenir de la societat, de manera immediata i gratu\u00efta, els documents que han de ser sotmesos a l&#8217;aprovaci\u00f3 de la junta, aix\u00ed com l&#8217;informe de gesti\u00f3 i l&#8217;informe de l&#8217;auditor&#8221;.<\/span><\/p><p data-start=\"3842\" data-end=\"4071\">No \u00e9s necessari citar literalment l\u2019article 272.2 LSC, per\u00f2 s\u00ed reflectir-ne el contingut de manera inequ\u00edvoca. En cas contrari, la junta es pot celebrar, aprovar els comptes\u2026 i que despr\u00e9s el registrador en bloquegi el dip\u00f2sit durant mesos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bb9645 elementor-widget elementor-widget-spacer\" data-id=\"5bb9645\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e1f2db elementor-widget elementor-widget-heading\" data-id=\"0e1f2db\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Altres defectes habituals en els dip\u00f2sits<\/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-74a8034 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74a8034\" 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-47153fa\" data-id=\"47153fa\" 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-5ebf08c elementor-widget elementor-widget-text-editor\" data-id=\"5ebf08c\" 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 data-start=\"4629\" data-end=\"4712\">A la resoluci\u00f3 tamb\u00e9 es van confirmar altres defectes freq\u00fcents que conv\u00e9 recordar:<\/p><ul data-start=\"4714\" data-end=\"4878\"><li data-start=\"4714\" data-end=\"4784\"><p data-start=\"4716\" data-end=\"4784\">La manca de presentaci\u00f3 correcta del document de titularitat real.<\/p><\/li><li data-start=\"4785\" data-end=\"4878\"><p data-start=\"4787\" data-end=\"4878\">L\u2019exist\u00e8ncia d\u2019exercicis anteriors pendents de dip\u00f2sit, que provoca el tancament registral.<\/p><\/li><\/ul><p data-start=\"4880\" data-end=\"5023\">\u00a0<\/p><p data-start=\"4880\" data-end=\"5023\">Tots dos s\u00f3n errors que es repeteixen cada any i que es poden evitar amb una revisi\u00f3 pr\u00e8via per part de l\u2019assessoria abans d\u2019iniciar el tr\u00e0mit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1341b38 elementor-widget elementor-widget-spacer\" data-id=\"1341b38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f03280c elementor-widget elementor-widget-heading\" data-id=\"f03280c\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Recorda\u2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e60a707 elementor-widget elementor-widget-text-editor\" data-id=\"e60a707\" 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<ul><li data-start=\"5048\" data-end=\"5170\"><p data-start=\"5050\" data-end=\"5170\">Si la seva junta aprova comptes sense mencionar el dret d\u2019informaci\u00f3 de l\u2019article 272.2 LSC, el dip\u00f2sit ser\u00e0 rebutjat.<\/p><\/li><li data-start=\"5171\" data-end=\"5274\"><p data-start=\"5173\" data-end=\"5274\">Publicar la documentaci\u00f3 a la web no \u00e9s suficient: la llei exigeix una comunicaci\u00f3 formal del dret.<\/p><\/li><li data-start=\"5275\" data-end=\"5358\"><p data-start=\"5277\" data-end=\"5358\">Les sancions per manca de dip\u00f2sit poden arribar fins al 2 % del capital social.<\/p><\/li><li data-start=\"5359\" data-end=\"5430\"><p data-start=\"5361\" data-end=\"5430\">Si hi ha exercicis anteriors pendents, el registre romandr\u00e0 tancat.<\/p><\/li><li data-start=\"5431\" data-end=\"5516\"><p data-start=\"5433\" data-end=\"5516\">Abans de convocar la seva junta, revisi el text de l\u2019anunci amb la seva assessoria.<\/p><\/li><\/ul><p data-start=\"5433\" data-end=\"5516\">\u00a0<\/p><p data-start=\"5433\" data-end=\"5516\">Per ampliar aquesta informaci\u00f3, consulteu amb <a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\" target=\"_blank\" rel=\"noopener\">Assessoria fiscal.<\/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":"<p>El dret d\u2019informaci\u00f3 dels socis ha de constar expressament a la convocat\u00f2ria de la junta; en cas contrari, tota l\u2019aprovaci\u00f3 dels comptes quedar\u00e0 invalidada.<\/p>\n","protected":false},"author":1,"featured_media":9040110,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9040097","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>Convocat\u00f2ria de la junta i el dret d\u2019informaci\u00f3 - gremicat<\/title>\n<meta name=\"description\" content=\"El dret d\u2019informaci\u00f3 dels socis ha de constar expressament a la convocat\u00f2ria de la junta; en cas contrari, tota l\u2019aprovaci\u00f3 dels comptes quedar\u00e0 invalidada.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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