{"id":26523,"date":"2024-10-28T16:18:14","date_gmt":"2024-10-28T15:18:14","guid":{"rendered":"https:\/\/pich.bnfix.com\/fin-de-la-moratoria-contable-para-las-empresas-en-perdidas-por-la-covid\/"},"modified":"2025-02-26T10:05:10","modified_gmt":"2025-02-26T09:05:10","slug":"fin-de-la-moratoria-contable-para-las-empresas-en-perdidas-por-la-covid","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/fin-de-la-moratoria-contable-para-las-empresas-en-perdidas-por-la-covid\/","title":{"rendered":"S&#8217;acaba la morat\u00f2ria comptable per a les empreses en p\u00e8rdues per la COVID\u00a0"},"content":{"rendered":"<section  class='av_textblock_section av-m2t5nzgy-74a9e5adcc1d7f3d66223e59e54a0765 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW235678654 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW235678654 BCX0\">S&#8217;acaba <\/span><span class=\"NormalTextRun SCXW235678654 BCX0\">la morat\u00f2ria comptable <\/span><span class=\"NormalTextRun SCXW235678654 BCX0\">per a les empreses en p\u00e8rdues per la COVID<\/span><\/span><span class=\"EOP SCXW235678654 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-m7lowhjb-0e323c438f8073904f28158841916b90 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">28 octubre, 2024<\/span><\/p>\n<\/div><\/section>\n<div  class='hr av-1a99zh7-5090789471b40f962b1e21df670f0423 hr-default  avia-builder-el-2  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-m2u8zqui-c0ed21df8a570acd30eec02132950472-wrap avia-button-center  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/10\/Fin-moratoria-contable-RD-2020-y-2021.pdf'  class='avia-button av-m2u8zqui-c0ed21df8a570acd30eec02132950472 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Llegir o descarregar la circular en 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' >Llegir o descarregar la circular en pdf<\/span><\/a><\/div>\n<div  class='hr av-l2gnzv-c1b67436b53245b61b39d202704b00e5 hr-default  avia-builder-el-4  el_after_av_button  el_before_av_slideshow '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-slideshow av-m2t5omzs-686547ee38acd7323bd4fe8fa715be90 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-5  el_after_av_hr  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-m2t5omzs-686547ee38acd7323bd4fe8fa715be90__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-9849 avia-img-lazy-loading-not-9849\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2020\/10\/cierre-15-d\u00edas-persiana-est\u00e9tica-baj-1500x430.jpg\" width=\"1500\" height=\"430\" title='cierre 15 d\u00edas persiana est\u00e9tica baj' alt='Persiana bajada y cartel que anuncia 15 d\u00edas de cierre'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-m2t5sfzk-1e22e3c459ae85ca3609ecb57bfb1828 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>La Llei de societats de capital regula diversos mecanismes pensats perqu\u00e8 les empreses mantinguin una situaci\u00f3 econ\u00f2mica sanejada. Tot i aix\u00f2, l&#8217;impacte de la pand\u00e8mia de la COVID-19 va alterar les regles del mercat i va abocar moltes a situacions patrimonials de gran fragilitat. En molts casos, aquestes societats es van trobar en el sup\u00f2sit de dissoluci\u00f3 que recull larticle 363.1. e) en qu\u00e8 es disposa que l&#8217;empresa haur\u00e0 de dissoldre&#8217;s per p\u00e8rdues que redueixin el patrimoni net a una quantitat inferior a la meitat del capital social, tret que aquest s&#8217;augmenti o es redueixi en la mesura suficient, i sempre que no sigui necessari sol\u00b7licitar la declaraci\u00f3 de concurs.<\/p>\n<p><strong>En el marc de pand\u00e8mia, es va acordar una morat\u00f2ria comptable per excloure les p\u00e8rdues del 2020 als efectes de causa de liquidaci\u00f3.<\/strong> Aquesta mesura va evitar que es liquidessin empreses viables en condicions normals de mercat. At\u00e8s el greu impacte de la crisi sanit\u00e0ria, era imprescindible estendre aquest tractament durant un exercici addicional.<\/p>\n<p>Posteriorment, <strong>es va constatar que la recuperaci\u00f3 d&#8217;aquesta situaci\u00f3 era molt lenta i es veia influ\u00efda per noves tensions geopol\u00edtiques que tenien un impacte directe en els costos de producci\u00f3 de la nostra economia<\/strong>. En aquest context de recuperaci\u00f3 dels efectes de la pand\u00e8mia i de fer front a aquestes noves variables es va aprovar el RD Llei 20\/2022 de 27 de desembre, de mesures de resposta a les conseq\u00fc\u00e8ncies econ\u00f2miques i socials de la guerra d&#8217;Ucra\u00efna i de suport a la reconstrucci\u00f3 de l&#8217;illa de La Palma\u00a0 a altres situacions de vulnerabilitat, a trav\u00e9s de la qual les p\u00e8rdues dels exercicis 2020 i 2021 no es tindran en consideraci\u00f3 fins al tancament de l&#8217;exercici que s&#8217;inici\u00e9s el 2024.<\/p>\n<p>Aix\u00ed, i si no hi ha canvis, aquestes mesures excepcionals acabaran al desembre per a les empreses que hagin iniciat el seu exercici social al gener, per la qual cosa l<strong>es societats que s&#8217;hagin beneficiat d&#8217;aquestes morat\u00f2ries ho hauran de tenir en compte per al c\u00e0lcul del seu patrimoni net al tancament del seu exercici socia<\/strong>l i preveure possibles reestructuracions societ\u00e0ries necess\u00e0ries.<\/p>\n<p>Resulta fonamental destacar que <strong>el final de la morat\u00f2ria comptable marca el retorn de la plena exigibilitat dels requisits patrimonials establerts a l&#8217;article 363.1.e) esmentat<\/strong>. Aix\u00f2 significa que les empreses hauran d&#8217;avaluar exhaustivament els seus estats financers al tancament de l&#8217;exercici i considerar tant l&#8217;impacte acumulat de la pand\u00e8mia com els efectes de les tensions geopol\u00edtiques i econ\u00f2miques recents. En cas que la societat afronti una disminuci\u00f3 del seu patrimoni net per sota del llindar legal, l&#8217;\u00f2rgan d&#8217;administraci\u00f3 haur\u00e0 d&#8217;adoptar mesures immediates, b\u00e9 per sanejar el balan\u00e7 o per promoure la dissoluci\u00f3 de la societat o sol\u00b7licitar, si cal, el concurs de creditors.<\/p>\n<p>Com sempre, estem a la vostra disposici\u00f3 per a qualsevol aclariment que necessiteu sobre el tema.<\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"none\"><strong>Mireia Guarro<\/strong> \u00b7 mireia.guarro@pich.bnfix.com<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"none\">\u00c1rea de Auditor\u00eda<\/span><span data-ccp-props=\"{\"> BNFIX PICH<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"none\"><strong>V\u00edctor Bueno<\/strong> \u00b7 victor.bueno@pich.bnfix.com<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"none\">\u00c1rea Legal<\/span><span data-ccp-props=\"{\"> BNFIX PICH<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"none\">\u00a0 <\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":9845,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,2],"tags":[380,249,933],"class_list":["post-26523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion","tag-covid-19-ca","tag-derecho-concursal-ca","tag-moratoria-contable"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26523","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=26523"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26523\/revisions"}],"predecessor-version":[{"id":26524,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26523\/revisions\/26524"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/9845"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=26523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=26523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=26523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}