{"id":17261,"date":"2022-12-02T11:01:07","date_gmt":"2022-12-02T10:01:07","guid":{"rendered":"https:\/\/pich.bnfix.com\/legal-cambios-en-el-regimen-de-responsabilidad-del-administrador-por-deudas-de-la-empresa\/"},"modified":"2022-12-02T11:05:04","modified_gmt":"2022-12-02T10:05:04","slug":"legal-cambios-en-el-regimen-de-responsabilidad-del-administrador-por-deudas-de-la-empresa","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/legal-cambios-en-el-regimen-de-responsabilidad-del-administrador-por-deudas-de-la-empresa\/","title":{"rendered":"LEGAL. Cambios en el r\u00e9gimen de responsabilidad del administrador por deudas de la empresa"},"content":{"rendered":"<div  class='avia-slideshow av-lb6babl6-0e3be3d102a3cf87227828b89e77ad66 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-lb6babl6-0e3be3d102a3cf87227828b89e77ad66__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-17253 avia-img-lazy-loading-not-17253\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/pexels-markus-winkler-4057659-crisis_deudas-scaled-e1669975097840-1500x430.jpg\" width=\"1500\" height=\"430\" title='pCabios en la responsabilidad de los administradores por deudas de la empresa' alt='M\u00e1quina de escribir y palabra crisis'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-lb6bb350-3d2c635fd43ae881a71e203baeafd255 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW50305028 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW50305028 BCX0\">Cambios<\/span><span class=\"NormalTextRun SCXW50305028 BCX0\"> en el r\u00e9gimen de responsabilidad del administrador por deudas<\/span><span class=\"NormalTextRun SCXW50305028 BCX0\"> de <\/span><span class=\"NormalTextRun SCXW50305028 BCX0\">la empresa<\/span><\/span><span class=\"EOP SCXW50305028 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-lb6bj27f-cdbae3e79c326deb8a67e90b97043a1a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">Como hemos informado en recientes circulares, <\/span><span data-contrast=\"auto\">el pasado 26 de septiembre entraron en vigor diversos cambios en el r\u00e9gimen de responsabilidad del administrador por deudas recogidas en la Ley de Sociedades de Capital (LSC), de acuerdo con la Disposici\u00f3n final decimonovena de la Ley 16\/2022.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Estos cambios son fruto de la aprobaci\u00f3n en el Congreso de la Ley 16\/2022 de 5 de septiembre, de reforma del Texto Refundido de la Ley Concursal. Dicha ley, entre otras cosas, incorpora a la normativa espa\u00f1ola la Directiva de la Uni\u00f3n Europea 2019\/1023 sobre marcos de reestructuraci\u00f3n preventiva.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Los cambios en materia de responsabilidad de los administradores se concretan en dos aspectos: <\/span><\/p>\n<ol>\n<li><span data-contrast=\"auto\">El establecimiento de las obligaciones que ha de cumplir el administrador para quedar exonerado de responsabilidad en el pago de las deudas sociales en caso de coexistencia de causa de disoluci\u00f3n e insolvencia, <\/span><\/li>\n<li><span data-contrast=\"auto\">La limitaci\u00f3n de la responsabilidad de los mismos, en caso de incumplimiento de sus obligaciones, a las deudas posteriores a la aceptaci\u00f3n del cargo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">Sobre la primera cuesti\u00f3n, <\/span><b><span data-contrast=\"auto\">se regulan los mecanismos propios de la insolvencia que deber\u00e1n activar los administradores para quedar exonerados de responsabilidad cuando coexista una situaci\u00f3n de insolvencia con una causa de disoluci\u00f3n.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Pero, antes de hacer menci\u00f3n a estos mecanismos, es necesario aclarar lo siguiente, <\/span><b><span data-contrast=\"auto\">\u00bfCu\u00e1ndo nos encontramos en causa de disoluci\u00f3n?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Seg\u00fan el art\u00edculo 363.1.e) LSC, cuando existan p\u00e9rdidas que dejen reducido el patrimonio neto a una cantidad inferior a la mitad del capital social.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">As\u00ed, cuando el <\/span><b><span data-contrast=\"auto\">administrador<\/span><\/b><span data-contrast=\"auto\"> de una sociedad se encuentre en <\/span><b><span data-contrast=\"auto\">situaci\u00f3n de insolvencia con causa de disoluci\u00f3n<\/span><\/b><span data-contrast=\"auto\">, <\/span><b><span data-contrast=\"auto\">no deber\u00e1 convocar junta para que acuerde la disoluci\u00f3n social si, en el plazo de dos meses desde que se produce la causa de disoluci\u00f3n:<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">O solicita la declaraci\u00f3n de concurso<\/span><\/b><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">O comunica al juzgado la existencia de negociaciones con los acreedores para alcanzar un plan de reestructuraci\u00f3n del activo, del pasivo o de ambos.<\/span><\/b><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">Si se opta por negociar con los acreedores<\/span><\/b><span data-contrast=\"auto\">, mientras est\u00e9n en vigor los efectos de dicha comunicaci\u00f3n al juzgado, esto es, <\/span><b><span data-contrast=\"auto\">durante los tres siguientes meses, quedar\u00e1 en suspenso el deber legal de acordar la disoluci\u00f3n por p\u00e9rdidas.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ciertamente, en cuanto a los plazos, la redacci\u00f3n legal es ambigua, pues establece que:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">El art\u00edculo 365.3 LSC dispone que la convocatoria de la junta proceder\u00e1 de inmediato en tanto dejen de estar vigentes los efectos de esa comunicaci\u00f3n.<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">En tanto que el art\u00edculo 367.3 LSC se\u00f1ala que, si el plan de reestructuraci\u00f3n no se alcanzase, se dispondr\u00e1 de dos meses para convocar junta desde que la comunicaci\u00f3n del inicio de negociaciones deje de producir efectos.<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Por tanto, de la redacci\u00f3n legal de ambos preceptos debemos sobreentender que, pasados <\/span><b><span data-contrast=\"auto\">3 meses desde la comunicaci\u00f3n al juzgado <\/span><\/b><span data-contrast=\"auto\">de existencia de negociaciones con los acreedores<\/span><b><span data-contrast=\"auto\">, si el plan de reestructuraci\u00f3n no se alcanzase, los administradores tendr\u00e1n:<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0d8&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">2 meses para convocar junta <\/span><\/b><span data-contrast=\"auto\">en la que se acuerde la disoluci\u00f3n o se remueva su causa.<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0d8&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">1 mes<\/span><\/b><span data-contrast=\"auto\">, si subsiste la situaci\u00f3n de insolvencia actual, <\/span><b><span data-contrast=\"auto\">para instar la declaraci\u00f3n de concurso.<\/span><\/b><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">En cuanto a la segunda modificaci\u00f3n introducida, se ha incorporado de forma expresa en la LSC, la <\/span><b><span data-contrast=\"auto\">limitaci\u00f3n de la responsabilidad del administrador a todas las deudas posteriores a la aceptaci\u00f3n del cargo.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Esta limitaci\u00f3n se producir<\/span><span data-contrast=\"auto\">\u00e1 <\/span><b><span data-contrast=\"auto\">cuando, estando la sociedad en causa de disoluci\u00f3n en el momento de aceptar el cargo<\/span><\/b><span data-contrast=\"auto\">, <\/span><b><span data-contrast=\"auto\">no convoque junta<\/span><\/b><span data-contrast=\"auto\"> en el plazo de dos meses desde la aceptaci\u00f3n para que acuerde la disoluci\u00f3n o remueva su causa <\/span><b><span data-contrast=\"auto\">o, en caso de insolvencia<\/span><\/b><span data-contrast=\"auto\">, <\/span><b><span data-contrast=\"auto\">no ponga en marcha mecanismos concursales o preconcursales.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00bfCu\u00e1l es el origen jur\u00eddico de esta limitaci\u00f3n?<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Si partimos de la presunci\u00f3n legal de que las obligaciones sociales reclamadas al administrador son de fecha posterior al acaecimiento de la causa de disoluci\u00f3n, entiende en consecuencia el legislador, que <\/span><b><span data-contrast=\"auto\">para el caso de que el nombramiento de administrador sea posterior al acaecimiento de la causa, debe presumirse que estas obligaciones son de fecha posterior a la aceptaci\u00f3n del cargo, momento a partir del cual responde el administrador.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Como siempre, quedamos a su disposici\u00f3n para atender cualquier duda sobre el tema<\/span><\/p>\n<p>\ud83d\udcf8 Markus Winkler para Pexels<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_fifth-79ff81c021393065cee878051452f6a6\">\n.flex_column.av-av_one_fifth-79ff81c021393065cee878051452f6a6{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_fifth-79ff81c021393065cee878051452f6a6 av_one_fifth  avia-builder-el-3  el_after_av_textblock  el_before_av_one_fifth  first flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l7eukqeo-f5e4a362990d3aac7599db69e9b1b7b3\">\n#top #wrap_all .avia-team-member.av-l7eukqeo-f5e4a362990d3aac7599db69e9b1b7b3 .team-member-name{\ncolor:#78d64b;\n}\n.avia-team-member.av-l7eukqeo-f5e4a362990d3aac7599db69e9b1b7b3 .team-member-job-title{\ncolor:#78d64b;\n}\n.avia-team-member.av-l7eukqeo-f5e4a362990d3aac7599db69e9b1b7b3 .team-member-description{\ncolor:#888b8d;\n}\n<\/style>\n<section  class='avia-team-member av-l7eukqeo-f5e4a362990d3aac7599db69e9b1b7b3  avia-builder-el-4  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-16155 avia-img-lazy-loading-not-16155 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-225x300.jpg\" alt='Mar\u00eda Jos\u00e9 Moragas'  itemprop=\"image\"   height=\"300\" width=\"225\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-225x300.jpg 225w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-773x1030.jpg 773w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-768x1024.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-1152x1536.jpg 1152w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-1125x1500.jpg 1125w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-233x310.jpg 233w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-450x600.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-150x200.jpg 150w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN.jpg 1200w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >Mar\u00eda Jos\u00e9 Moragas<\/h3><div class='team-member-job-title av_opacity_variation'  itemprop=\"jobTitle\" >BNFIX PICH TAX LEGAL AUDIT<\/div><div class='team-member-description av_inherit_color'  itemprop=\"description\" ><p>Abogada \u00b7 Administradora Concursal \u00b7 Socia responsable del \u00e1rea jur\u00eddica<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_fifth-49f6e875884219cf77c24341e550af53\">\n.flex_column.av-av_one_fifth-49f6e875884219cf77c24341e550af53{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_fifth-49f6e875884219cf77c24341e550af53 av_one_fifth  avia-builder-el-5  el_after_av_one_fifth  avia-builder-el-last  flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l6ar0tgp-aa203ee537381e0d671f6daba24134c6\">\n#top #wrap_all .avia-team-member.av-l6ar0tgp-aa203ee537381e0d671f6daba24134c6 .team-member-name{\ncolor:#78d64b;\n}\n.avia-team-member.av-l6ar0tgp-aa203ee537381e0d671f6daba24134c6 .team-member-job-title{\ncolor:#78d64b;\n}\n<\/style>\n<section  class='avia-team-member av-l6ar0tgp-aa203ee537381e0d671f6daba24134c6  avia-builder-el-6  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" class='wp-image-16122 avia-img-lazy-loading-not-16122 avia_image avia_image_team' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000-300x300.jpg\" alt='V\u00edctor Bueno'  itemprop=\"image\"   height=\"300\" width=\"300\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000-300x300.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000-768x768.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000-180x180.jpg 180w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000-310x310.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000-450x450.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000-200x200.jpg 200w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/Victor_Bueno-1000X1000.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >V\u00edctor Bueno<\/h3><div class='team-member-job-title av_opacity_variation'  itemprop=\"jobTitle\" >BNFIX PICH TAX LEGAL<\/div><div class='team-member-description '  itemprop=\"description\" ><p>\u00c1rea Legal<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"<p>El 26 de septiembre entraron en vigor diversos cambios en el r\u00e9gimen de responsabilidad del administrador por deudas de la empresa en la Ley de Sociedades de Capital (LSC), unos cambios incluidos en la Ley 16\/2022 y que suponen la incorporaci\u00f3n a la normativa espa\u00f1ola de la directiva comunitaria sobre el tema.\u00a0<\/p>\n","protected":false},"author":2,"featured_media":17254,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,157],"tags":[858,815],"class_list":["post-17261","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares","category-comunicacion-ca","tag-administradores-ca","tag-responsabilidad-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/17261","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=17261"}],"version-history":[{"count":3,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/17261\/revisions"}],"predecessor-version":[{"id":17263,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/17261\/revisions\/17263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/17254"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=17261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=17261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=17261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}