{"id":26388,"date":"2024-10-15T09:54:30","date_gmt":"2024-10-15T08:54:30","guid":{"rendered":"https:\/\/pich.bnfix.com\/sanciones-y-cierre-registral-por-no-presentar-las-cuentas-anuales-de-la-empresa\/"},"modified":"2025-02-26T16:12:32","modified_gmt":"2025-02-26T15:12:32","slug":"sanciones-y-cierre-registral-por-no-presentar-las-cuentas-anuales-de-la-empresa","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/sanciones-y-cierre-registral-por-no-presentar-las-cuentas-anuales-de-la-empresa\/","title":{"rendered":"Sancions i tancament registral per no presentar els comptes anuals de l&#8217;empresa"},"content":{"rendered":"<section  class='av_textblock_section av-17y1l01-c0055cacb70da0be38318c9a94ee124f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Sancions i tancament registral per no presentar els comptes anuals de l&#8217;empresa<\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-m7lp2w82-ee2245787295756d146a071ae28a0c50 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">15 octubre, 2024<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<div  class='avia-slideshow av-m2a7fnv5-2c374368ebc8569505463a34e370188f avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  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: 30.5%;'><li  class='avia-slideshow-slide av-m2a7fnv5-2c374368ebc8569505463a34e370188f__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Porta d&#039;acc\u00e9s al Registre' ><img decoding=\"async\" loading=\"eager\" class=\"wp-image-12164 avia-img-lazy-loading-not-12164\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/05\/Registro-Mercantil-Barcelona-e1729688540166.jpg\" width=\"400\" height=\"122\" title='-Registro-Mercantil-Barcelona' alt='Porta d&#039;acc\u00e9s al Registre Mercantil de Barcelona'  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/05\/Registro-Mercantil-Barcelona-e1729688540166.jpg 400w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/05\/Registro-Mercantil-Barcelona-e1729688540166-300x92.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/05\/Registro-Mercantil-Barcelona-e1729688540166-310x95.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/05\/Registro-Mercantil-Barcelona-e1729688540166-357x109.jpg 357w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-m2a7fzvl-756a52729e2731cf1fd22add6a6f8b34 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>L&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC) ha comen\u00e7at a imposar sancions a les societats que no presenten els seus comptes anuals (CCAA) dins el termini establert per llei. Aquesta obligaci\u00f3, recollida a l&#8217;article 279 de la Llei de Societats de Capital, exigeix \u200b\u200bque els comptes es dipositin al Registre Mercantil dins del mes seg\u00fcent a la seva aprovaci\u00f3 per la Junta General.<\/p>\n<p><strong>Control del compliment de l&#8217;obligaci\u00f3<\/strong><\/p>\n<p>L&#8217;article 371 del Reglament del Registre Mercantil (RRM) regula el procediment mitjan\u00e7ant el qual s&#8217;identifiquen les societats que no han complert amb l&#8217;obligaci\u00f3 de dipositar-ne els comptes anuals. Segons aquest article, els registradors mercantils han de remetre, dins del primer mes de cada any, una llista de les societats incomplidores a la direcci\u00f3 general de Seguretat Jur\u00eddica i Fe P\u00fablica. Aquesta direcci\u00f3 t\u00e9 un mes per traslladar aquesta llista a l&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC), que ser\u00e0 l&#8217;encarregat d&#8217;iniciar els expedients sancionadors corresponents a aquestes societats.<\/p>\n<p><strong>R\u00e8gim sancionador<\/strong><\/p>\n<p>Des de l&#8217;entrada en vigor del Reial decret 2\/2021, les sancions han passat a ser m\u00e9s severes, amb multes que oscil\u00b7len entre 1.200 i 60.000 euros i poden assolir els 300.000 euros per a societats que facturen m\u00e9s de 6 milions d&#8217;euros anuals. Els criteris per calcular les sancions s\u00f3n:<\/p>\n<p>-0,5 per mil de l&#8217;actiu i de les vendes declarades, o<br \/>\n-2% del capital social en cas de no aportar la declaraci\u00f3 tribut\u00e0ria.<\/p>\n<p>Si els comptes es presenten abans de lobertura del procediment sancionador, la multa es podr\u00e0 reduir al 50%.<\/p>\n<p><strong>Conseq\u00fc\u00e8ncies de l&#8217;incompliment<\/strong><\/p>\n<p>A m\u00e9s de les sancions, les societats que no dipositin els seus comptes anuals s&#8217;enfronten al tancament registral, cosa que impedeix inscriure actes societaris fins que es regularitzi la situaci\u00f3. Aquest tancament pot generar inconvenients seriosos per a l&#8217;operativa de l&#8217;empresa.<\/p>\n<p><strong>Recomanacions per a societats inactives<\/strong><\/p>\n<p>El r\u00e8gim sancionador afecta sobretot les societats \u201czombis\u201d que no presenten els comptes i no tenen activitat des de fa temps. Si una societat no t\u00e9 activitat i no es preveu reactivar-la, es recomana procedir a la seva dissoluci\u00f3 i liquidaci\u00f3 per evitar futures sancions i complicacions legals.<\/p>\n<p>El nostre despatx \u00e9s a la vostra disposici\u00f3 per assessorar-vos en la regularitzaci\u00f3 de les obligacions societ\u00e0ries. Si la vostra empresa no ha complert l&#8217;obligaci\u00f3 de dip\u00f2sit de comptes o si teniu algun dubte sobre l&#8217;estat de la vostra societat, no dubteu a posar-vos en contacte amb nosaltres.<\/p>\n<p>Per les implicacions que comporta, cal parar molta atenci\u00f3 a qualsevol societat que no hagi presentat els comptes anuals, b\u00e9 perqu\u00e8 sigui patrimonial, estigui inactiva o per qualsevol problema societari.<\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><strong>Andrea Or\u00f3 <\/strong><a href=\"mailto:andrea.oro@pich.bnfix.com\"><span data-contrast=\"none\">andrea.oro@pich.bnfix.com<\/span><\/a><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\"><strong>V\u00edctor Bueno<\/strong> <\/span><a href=\"mailto:victor.bueno@pich.bnfix.com\"><span data-contrast=\"none\">victor.bueno@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><strong>\u00c0rees Fiscal i Legal\u00a0<\/strong><\/p>\n<p style=\"text-align: right;\"><b>BNFIX PICH Tax \u00b7 Legal \u00b7 Audit \u00b7 Advisory<\/b><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":12160,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,2],"tags":[523,797],"class_list":["post-26388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion","tag-registro-mercantil","tag-registro-mercantil-2"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26388","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=26388"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26388\/revisions"}],"predecessor-version":[{"id":26389,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26388\/revisions\/26389"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/12160"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=26388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=26388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=26388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}