{"id":9026034,"date":"2017-06-07T08:00:09","date_gmt":"2017-06-07T07:00:09","guid":{"rendered":"http:\/\/gremicat.es\/?p=9933"},"modified":"2017-06-07T08:00:09","modified_gmt":"2017-06-07T07:00:09","slug":"la-separacion-del-socio-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/la-separacion-del-socio-2\/","title":{"rendered":"La separaci\u00f3n del socio"},"content":{"rendered":"<p style=\"text-align: justify; font-size: 18px;\">La separaci\u00f3n del socio por falta de reparto de dividendos y la valoraci\u00f3n de la cuota de participaci\u00f3n.<\/p>\n<p>[texto_central]<\/p>\n<p style=\"text-align: justify;\">El <strong>1 de enero de 2017<\/strong> entr\u00f3 en vigor el art.348 bis de la Ley de Sociedades de Capital, que establece la posibilidad de separarse los socios por la no distribuci\u00f3n de un tercio de los beneficios habidos en el ejercicio anterior.<\/p>\n<p style=\"text-align: justify;\"><strong>Por ello, creemos de inter\u00e9s se\u00f1alar cu\u00e1les son los\u00a0presupuestos\u00a0para la aplicaci\u00f3n de este precepto:<\/strong> <\/p>\n<p style=\"text-align: justify;\"><em>-Tienen que haber transcurrido\u00a0cinco ejercicios desde la inscripci\u00f3n de la sociedad\u00a0en el Registro Mercantil.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>-Se\u00a0exige que el socio haya votado a favor de la distribuci\u00f3n de dividendos\u00a0o, en su caso, que hubieran votado en contra de la retenci\u00f3n, pues el sentido del voto depender\u00e1 seg\u00fan est\u00e9 redactado el punto del orden del d\u00eda.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>-Es necesario que la\u00a0junta general no acuerde un reparto de dividendos de, al menos, un tercio de los beneficios propios de la explotaci\u00f3n\u00a0del objeto social durante el ejercicio anterior.\u00a0 Para fijar la base de reparto, seg\u00fan ha se\u00f1alado la jurisprudencia, habr\u00e1 que partir del resultado del ejercicio y eliminar los beneficios extraordinarios (ingresos ajenos a la actividad t\u00edpica de la empresa).<\/em><\/p>\n<p style=\"text-align: justify;\"><em>-Asimismo, los\u00a0beneficios tendr\u00e1n que ser legalmente repartibles.\u00a0 Esto es, se podr\u00e1n no repartir beneficios cuando ello se justifique en una limitaci\u00f3n legal (por ejemplo, ante la necesidad de compensar p\u00e9rdidas o de dotar reservas legales o estatutarias).<\/em><\/p>\n<p style=\"text-align: justify;\"><strong>En cuanto al ejercicio del derecho de separaci\u00f3n, cabe indicar que:<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>-Ha de ejercitarse en el\u00a0plazo de un mes\u00a0a contar desde que se hubiera celebrado la Junta General Ordinaria en la que se hubiera adoptado el acuerdo en cuesti\u00f3n.<\/em> <\/p>\n<p style=\"text-align: justify;\"><em>-Mediante una\u00a0comunicaci\u00f3n por escrito, dirigida a la sociedad, produciendo efectos desde el momento de la recepci\u00f3n, sin que se requiera aceptaci\u00f3n por parte de la Sociedad. <\/em><\/p>\n<p style=\"text-align: justify;\">Por lo que respecta a los\u00a0efectos, \u00e9stos ser\u00edan los mismos que los previstos para el procedimiento com\u00fan de separaci\u00f3n socios, de forma que se proceder\u00eda a una valoraci\u00f3n consensuada de las acciones o participaciones sociales y, en defecto de acuerdo, ser\u00e1 un auditor de cuentas nombrado por el registro mercantil, a solicitud de cualquiera de las partes, quien determinar\u00e1 el valor razonable de las mismas.  <\/p>\n<p style=\"text-align: justify;\"><strong>El departamento jur\u00eddico de GREMICAT<\/strong>\u00a0queda a su disposici\u00f3n para asesorarle en relaci\u00f3n con las cuestiones que a este respecto se le puedan plantear y buscar la estrategia m\u00e1s adecuada en defensa de sus intereses.  <\/p>\n<p style=\"text-align: justify;\">Para ampliar esta informaci\u00f3n consulte con <a style=\"color: #e4003c;\" href=\"\/asesoria-mercantil-civil-barcelona\/\">Asesor\u00eda jur\u00eddica<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La separaci\u00f3n del socio por falta de reparto de dividendos y la valoraci\u00f3n de la cuota de participaci\u00f3n. [texto_central] El <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9026035,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35,1],"tags":[],"class_list":["post-9026034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-otros_servicios","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La separaci\u00f3n del socio - 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\/en\/la-separacion-del-socio-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La separaci\u00f3n del socio - gremicat\" \/>\n<meta property=\"og:description\" content=\"La separaci\u00f3n del socio por falta de reparto de dividendos y la valoraci\u00f3n de la cuota de participaci\u00f3n. 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