{"id":25077,"date":"2024-04-16T14:42:36","date_gmt":"2024-04-16T13:42:36","guid":{"rendered":"https:\/\/pich.bnfix.com\/cuenta-atras-para-aprobar-y-presentar-las-cuentas-anuales-al-registro-mercantil\/"},"modified":"2024-04-16T14:43:03","modified_gmt":"2024-04-16T13:43:03","slug":"cuenta-atras-para-aprobar-y-presentar-las-cuentas-anuales-al-registro-mercantil","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/cuenta-atras-para-aprobar-y-presentar-las-cuentas-anuales-al-registro-mercantil\/","title":{"rendered":"Cuenta atr\u00e1s para aprobar y presentar las Cuentas Anuales al Registro Mercantil"},"content":{"rendered":"<section  class='av_textblock_section av-lv2fckie-eda2b89a1778531baf8ce9fb5faae062 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><b><span data-contrast=\"none\">Cuenta atr\u00e1s para aprobar y presentar las Cuentas Anuales al Registro Mercantil<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559739&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-lv2fdvg6-54d7c7ad246612e66d81b8339ad3137a 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: 28.666666666667%;'><li  class='avia-slideshow-slide av-lv2fdvg6-54d7c7ad246612e66d81b8339ad3137a__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='persona haciendo cuentas con una calculadora' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-25068 avia-img-lazy-loading-not-25068\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/04\/pexels-mikhail-nilov-8297031_contabilidad_cuentas_anuales-1500x430.jpg\" width=\"1500\" height=\"430\" title='Cuenta atr\u00e1s para aprobar y presentar las Cuentas Anuales al Registro Mercantil' alt='persona haciendo cuentas con una calculadora'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-lv2ffnkq-aa072447650961c293ffdee787fb19ce '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">Como cada a\u00f1o, en marzo empieza un periodo de tiempo en el que deben cumplirse ciertas obligaciones contables y mercantiles relacionadas con la <\/span><b><span data-contrast=\"auto\">formulaci\u00f3n, aprobaci\u00f3n de cuentas anuales, dep\u00f3sito y presentaci\u00f3n de libros ante el Registro Mercantil.<\/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\">Detallamos a continuaci\u00f3n los <\/span><b><span data-contrast=\"auto\">plazos m\u00e1ximos ordinarios<\/span><\/b><span data-contrast=\"auto\"> (que no han sido alterados respecto al ejercicio anterior), as\u00ed como su referencia normativa para el supuesto de una sociedad cuyo <\/span><b><span data-contrast=\"auto\">cierre del ejercicio coincida con el a\u00f1o natural<\/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=\"2\" data-list-defn-props=\"{&quot;335551500&quot;:9621584,&quot;335552541&quot;:1,&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\">Formulaci\u00f3n de cuentas anuales<\/span><\/b><span data-contrast=\"auto\"> (art.253, LSC): 3 meses, contados a partir del cierre del ejercicio social (30 de marzo).<\/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<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335551500&quot;:9621584,&quot;335552541&quot;:1,&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\">Aprobaci\u00f3n de cuentas anuales<\/span><\/b><span data-contrast=\"auto\"> (art.164, LSC): 6 meses, contados a partir del cierre del ejercicio social (30 de junio).<\/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<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335551500&quot;:9621584,&quot;335552541&quot;:1,&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\">Dep\u00f3sito de cuentas anuales<\/span><\/b><span data-contrast=\"auto\"> (art.279, LSC): 1 mes, contado a partir de la aprobaci\u00f3n de las cuentas anuales (30 de julio).<\/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<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335551500&quot;:9621584,&quot;335552541&quot;:1,&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\">Presentaci\u00f3n de libros ante el Registro Mercantil<\/span><\/b><span data-contrast=\"auto\"> (art.27.3 C. Comercio): 4 meses, a partir del cierre del ejercicio (30 de abril).\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;:259}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Les recordamos que la falta de dep\u00f3sito de cuentas anuales implica cerrar la hoja registral de la sociedad, por lo que no se podr\u00e1 inscribir ning\u00fan acuerdo social hasta que se subsane esa situaci\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\">El cierre de la hoja registral se produce trascurridos cinco meses de la fecha l\u00edmite de presentaci\u00f3n de las cuentas al Registro Mercantil (31 de diciembre).<\/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\">Una vez cerrada la hora registral, para reabrirla ser\u00e1 necesario el dep\u00f3sito de aquellas cuentas anuales no prescritas pendientes de registro y aquellos acuerdos sociales que se hubieran realizado y pendientes de inscripci\u00f3n.\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;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La formulaci\u00f3n, aprobaci\u00f3n y dep\u00f3sito de las cuentas anuales es una<\/span><b><span data-contrast=\"auto\"> obligaci\u00f3n legal m\u00e1s para tener en cuenta, por lo que su incumplimiento reiterado podr\u00eda conllevar consecuencias negativas <\/span><\/b><span data-contrast=\"auto\">para la sociedad y para su \u00f3rgano de administraci\u00f3n, como problemas para solicitar financiaci\u00f3n bancaria, derivaci\u00f3n de responsabilidad a los administradores, as\u00ed como la posibilidad de ser sancionada.<\/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\">Quedamos a su disposici\u00f3n para cualquier extremo que quieran comentarnos sobre el tema.<\/span><\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"none\">Cristina Torres \u00b7 <\/span><\/b><a href=\"mailto:cristina.torres@pich.bnfix.com\"><span data-contrast=\"none\">cristina.torres@pich.bnfix.com<\/span><\/a><span data-contrast=\"auto\">\u00a0<\/span><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 style=\"text-align: right;\"><b><span data-contrast=\"none\">Gemma Pasarisa \u00b7 <\/span><\/b><a href=\"mailto:gemma.passaria@pich.bnfix.com\"><span data-contrast=\"none\">gemma.passaria@pich.bnfix.com<\/span><\/a><span data-contrast=\"auto\">\u00a0<\/span><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 style=\"text-align: right;\"><span data-contrast=\"none\">\u00c1rea Legal \u00b7 \u00c1rea Fiscal <\/span><b><span data-contrast=\"none\">BNFIX PICH<\/span><\/b><span data-contrast=\"none\"> TAX LEGAL<\/span><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 (Imagen de Mikhail Nilov para Pexels)<\/p>\n<p><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<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":25069,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[677,580,798,523],"class_list":["post-25077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-cuentas-anuales-2-ca","tag-cuentas-anuales-3","tag-registro-mercantil-2-ca","tag-registro-mercantil"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/25077","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=25077"}],"version-history":[{"count":2,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/25077\/revisions"}],"predecessor-version":[{"id":27990,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/25077\/revisions\/27990"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/25069"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=25077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=25077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=25077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}