{"id":11492,"date":"2021-03-18T11:25:13","date_gmt":"2021-03-18T10:25:13","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=11492"},"modified":"2021-03-18T11:25:30","modified_gmt":"2021-03-18T10:25:30","slug":"circular-la-falta-del-diposit-de-comptes-al-registre-mercantil-sera-sancionable","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/circular-la-falta-del-diposit-de-comptes-al-registre-mercantil-sera-sancionable\/","title":{"rendered":"CIRCULAR. La falta del dip\u00f2sit de comptes al Registre Mercantil ser\u00e0 sancionable"},"content":{"rendered":"<p>La recent entrada en vigor del Reial Decret 2\/2021, de 12 de gener, ha introdu\u00eft diversos <strong>canvis en la normativa d&#8217;auditoria de comptes<\/strong>, d&#8217;entre els quals volem destacar els relatius al <strong>r\u00e8gim sancionador per incomplir l\u2019obligaci\u00f3 de dipositar els comptes anuals al Registre Mercantil<\/strong>. Aquests canvis fan que, <strong>a partir d&#8217;ara, sigui recomanable disoldre i liquidar les societats inactives o b\u00e9 regularitzar la situaci\u00f3 registral d&#8217;aquelles que no hagin dipositat els seus comptes en forma i termini, per evitar possibles sancions.<\/strong><\/p>\n<p>Atesa la import\u00e0ncia dels canvis, ens ha semblat interessant preparar una circular en qu\u00e8<strong> detallem les formalitats, terminis, documentaci\u00f3 i requisits que ha de complir el dip\u00f2sit \u00a0de comptes, aix\u00ed com les sancions que es poden derivar del seu incompliment i unes recomanacions finals.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-0  avia-builder-el-no-sibling '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mcu0ex-37a6f15ff6d90b269938d849f7223abb\">\n#top #wrap_all .avia-button.av-mcu0ex-37a6f15ff6d90b269938d849f7223abb:hover{\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-mcu0ex-37a6f15ff6d90b269938d849f7223abb:hover .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/03\/RM1_CarolinaMateo_GemmaPasarisa.pdf' class='avia-color-theme-color avia-font-color-theme-color avia-button avia-button-fullwidth av-mcu0ex-37a6f15ff6d90b269938d849f7223abb avia-icon_select-yes-left-icon avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"La falta de dep\u00f3sito de cuentas anuales en el Registro Mercantil ser\u00e1 sancionable. pdf\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >La falta de dep\u00f3sito de cuentas anuales en el Registro Mercantil ser\u00e1 sancionable. pdf<\/span><span class='avia_button_background avia-button avia-button-fullwidth avia-color-theme-color-highlight'><\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<p><strong>Carolina Mateo<\/strong> \u00b7 carolina.mateo@pich.bnfix.com<br \/>\nResponsable Fiscalidad Internacional<\/p>\n<p><strong>Gemma Pasarisa \u00b7<\/strong> gemma.pasarisa@pich.bnfix.com<br \/>\nResponsable \u00e1rea Cuentas Anuales<\/p>\n<p>BNFIX PICH Tax \u00b7 Legal \u00b7 Audit \u00b7 Advisory<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La recent entrada en vigor del Reial Decret 2\/2021, de 12 de gener, ha introdu\u00eft diversos canvis en la normativa d&#8217;auditoria de comptes, d&#8217;entre els quals volem destacar els relatius al r\u00e8gim sancionador per incomplir l\u2019obligaci\u00f3 de dipositar els comptes anuals al Registre Mercantil<\/p>\n","protected":false},"author":2,"featured_media":11484,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,166],"tags":[412],"class_list":["post-11492","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-noticias-ca","tag-auditoria-2-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=11492"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11492\/revisions"}],"predecessor-version":[{"id":11496,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11492\/revisions\/11496"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/11484"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=11492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=11492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=11492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}