{"id":17773,"date":"2022-12-30T11:11:11","date_gmt":"2022-12-30T10:11:11","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=17773"},"modified":"2022-12-30T11:11:11","modified_gmt":"2022-12-30T10:11:11","slug":"prorrogada-hasta-finales-de-2024-la-moratoria-contable","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/prorrogada-hasta-finales-de-2024-la-moratoria-contable\/","title":{"rendered":"Prorrogada hasta finales de 2024 la moratoria contable"},"content":{"rendered":"<section  class='av_textblock_section av-lcacju75-9f32c4e869b233caf0a0046a197a297c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW13414584 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW13414584 BCX0\">Prorrogada <\/span><span class=\"NormalTextRun SCXW13414584 BCX0\">hasta finales de 2024 <\/span><span class=\"NormalTextRun SCXW13414584 BCX0\">la moratoria contable<\/span><\/span><span class=\"EOP SCXW13414584 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-lcacmwgm-b40e55be3bea0377d85a06bb6b9a4a6a avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-1  el_after_av_textblock  el_before_av_textblock  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: 40.518638573744%;'><li  class='avia-slideshow-slide av-lcacmwgm-b40e55be3bea0377d85a06bb6b9a4a6a__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Detalle de una calculadora' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-17779 avia-img-lazy-loading-not-17779\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-1-e1672394940676.jpg\" width=\"617\" height=\"250\" title='Prorrogada hasta finales de 2024 la moratoria contable' alt='Calculadora'  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-1-e1672394940676.jpg 617w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-1-e1672394940676-300x122.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-1-e1672394940676-310x126.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-1-e1672394940676-450x182.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-1-e1672394940676-357x145.jpg 357w\" sizes=\"(max-width: 617px) 100vw, 617px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-lcacpcsb-4b6f4f761916686198dd0f4efb47258b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">Una de las medidas incluidas en el Real Decreto-Ley 20\/2022 es la pr\u00f3rroga de la conocida como \u201cmoratoria contable\u201d aprobada en 2020 para paliar los efectos de la pandemia de la COVID19.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La norma determina que hasta el cierre del ejercicio que se inicie en el 2024 no se tendr\u00e1n en consideraci\u00f3n las p\u00e9rdidas de los ejercicios 2020 y 2021.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No obstante, en el caso de que en el resultado de los ejercicios 2022, 2023 \u00f3 2024 se generasen p\u00e9rdidas que dejen reducido el patrimonio neto a una cantidad inferior a la mitad del capital social, los administradores o cualquier socio (en el plazo de dos meses desde el cierre del ejercicio) deber\u00e1n convocar la junta general y promover la disoluci\u00f3n de la compa\u00f1\u00eda, salvo en el caso de que se restablezca la situaci\u00f3n patrimonial mediante la ampliaci\u00f3n o reducci\u00f3n del capital en el importe suficiente como para restablecer el equilibrio patrimonial.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Los cambios quedan recogidos en el art\u00edculo 65 de la norma, que dice lo siguiente:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Art\u00edculo 65. Modificaci\u00f3n de la Ley 3\/2020, de 18 de septiembre, de medidas procesales y organizativas para hacer frente al COVID-19 en el \u00e1mbito de la Administraci\u00f3n de Justicia.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:360,&quot;335559739&quot;:180,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Se modifica apartado 1 del art\u00edculo 13, que queda redactado en los siguientes t\u00e9rminos:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:360,&quot;335559738&quot;:180,&quot;335559739&quot;:180,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\u00ab1. A los solos efectos de determinar la concurrencia de la causa de disoluci\u00f3n prevista en el art\u00edculo 363.1.e) del texto refundido de la Ley de Sociedades de Capital, aprobado por el Real Decreto Legislativo 1\/2010, de 2 de julio, no se tomar\u00e1n en consideraci\u00f3n las p\u00e9rdidas de los ejercicios 2020 y 2021 hasta el cierre del ejercicio que se inicie en el a\u00f1o 2024.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:360,&quot;335559738&quot;:180,&quot;335559739&quot;:180,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Si, excluidas las p\u00e9rdidas de los a\u00f1os 2020 y 2021 en los t\u00e9rminos se\u00f1alados en el apartado anterior, en el resultado del ejercicio 2022, 2023 o 2024 se apreciaran p\u00e9rdidas que dejen reducido el patrimonio neto a una cantidad inferior a la mitad del capital social, deber\u00e1 convocarse por los administradores o podr\u00e1 solicitarse por cualquier socio en el plazo de dos meses a contar desde el cierre del ejercicio conforme al art\u00edculo 365 de la citada Ley, la celebraci\u00f3n de Junta para proceder a la disoluci\u00f3n de la sociedad, a no ser que se aumente o reduzca el capital en la medida suficiente.\u00bb<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:360,&quot;335559738&quot;:180,&quot;335559739&quot;:180,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Diego Moreno \u00b7 <\/span><\/b><a href=\"mailto:diego.moreno@pich.bnfix.com\"><b><span data-contrast=\"none\">diego.moreno@pich.bnfix.com<\/span><\/b><\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:3,&quot;335551620&quot;:3,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">Victor Detrell \u00b7 <\/span><\/b><a href=\"mailto:victor.detrell@pich.bnfix.com\"><b><span data-contrast=\"none\">victor.detrell@pich.bnfix.com<\/span><\/b><\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:3,&quot;335551620&quot;:3,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">\u00c1rea Auditor\u00eda BNFIX PICH <\/span><\/b><b><span data-contrast=\"none\">TAX LEGAL<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:3,&quot;335551620&quot;:3,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>\ud83d\udcf8 Ray Reyes para Unsplash<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Una de las medidas incluidas en el Real Decreto-Ley 20\/2022 es la pr\u00f3rroga de la conocida como \u201cmoratoria contable\u201d aprobada en 2020 para paliar los efectos de la pandemia de la COVID19.\u00a0\u00a0<br \/>\nLa norma determina que hasta el cierre del ejercicio que se inicie en el 2024 no se tendr\u00e1n en consideraci\u00f3n las p\u00e9rdidas de los ejercicios 2020 y 2021.<\/p>\n","protected":false},"author":2,"featured_media":17779,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,166],"tags":[375,380,933],"class_list":["post-17773","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-noticias-ca","tag-coronavirus-ca","tag-covid-19-ca","tag-moratoria-contable"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/17773","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=17773"}],"version-history":[{"count":2,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/17773\/revisions"}],"predecessor-version":[{"id":17785,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/17773\/revisions\/17785"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/17779"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=17773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=17773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=17773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}