{"id":26832,"date":"2024-12-11T12:15:34","date_gmt":"2024-12-11T11:15:34","guid":{"rendered":"https:\/\/pich.bnfix.com\/que-consecuencias-puede-tener-para-la-empresa-no-depositar-las-cuentas-anuales-y-el-cierre-de-la-hoja-registral\/"},"modified":"2025-02-25T17:47:40","modified_gmt":"2025-02-25T16:47:40","slug":"que-consecuencias-puede-tener-para-la-empresa-no-depositar-las-cuentas-anuales-y-el-cierre-de-la-hoja-registral","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/que-consecuencias-puede-tener-para-la-empresa-no-depositar-las-cuentas-anuales-y-el-cierre-de-la-hoja-registral\/","title":{"rendered":"Quines conseq\u00fc\u00e8ncies pot tenir per a l&#8217;empresa no dipositar els comptes anuals i el tancament del full registral?"},"content":{"rendered":"<div  class='avia-slideshow av-m4jsh3m2-dec9e2dddbdc2b3a5806744113ce86e4 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-m4jsh3m2-dec9e2dddbdc2b3a5806744113ce86e4__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Archivos apiladoi' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-21971 avia-img-lazy-loading-not-21971\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/pexels-pixabay-357514_archivo_documentos-1500x430.jpg\" width=\"1500\" height=\"430\" title='El Registro Central de Titularidades Reales, en vigor el 19 de septiembre' alt='Archivos apilados'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-m7kpz05j-1ae7b85f1276496e37aa3f1633f86e13 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">11 desembre, 2024<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-m4jsc56e-354daab3de54073246569af27cb04dfb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Quines conseq\u00fc\u00e8ncies pot tenir per a l&#8217;empresa no dipositar els comptes anuals i el tancament del full registral?<\/strong><\/h2>\n<\/div><\/section>\n<div  class='hr av-18vmfv4-aa5a384768ca13acab040caf7e79132c hr-default  avia-builder-el-3  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-m4k0vchx-63bf386a3e39a8b9fbf3089623216501-wrap avia-button-center  avia-builder-el-4  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/12\/2024-12-10-Circular-cierre-hoja-registral-por-falta-deposito-cuentas-anuales.pdf'  class='avia-button av-m4k0vchx-63bf386a3e39a8b9fbf3089623216501 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-ojjufk-1cf309cdf3fe035a965dbcbc52245f6e hr-default  avia-builder-el-5  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m4jsjywb-89f97e189aeda6c1ae97f11d7787d05d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Incomplir l&#8217;obligaci\u00f3 de presentar els comptes anuals pot generar conseq\u00fc\u00e8ncies greus per a les empreses i els seus administradors.<\/strong> Una de les mesures previstes a l&#8217;article 282 de la Llei de Societats de Capital (LSC) \u00e9s el<strong> tancament del full registral<\/strong> de la societat, cosa que implica la impossibilitat d&#8217;inscriure actes al Registre Mercantil mentre persisteixi aquesta situaci\u00f3.<\/p>\n<p>La manca de dip\u00f2sit de comptes o el tancament del full registral comporten la <strong>impossibilitat de fer noves inscripcions al Registre Mercantil<\/strong> com ara nomenaments d&#8217;administradors, atorgaments de poders o liquidacions de societats.<\/p>\n<p>Tot i aix\u00f2,<strong> entre les conseq\u00fc\u00e8ncies m\u00e9s greus<\/strong> derivades del tancament registral per a les societats figura la <strong>revocaci\u00f3 del NIF i la revocaci\u00f3 dels corresponents certificats digitals<\/strong>. Aix\u00ed ho preveu el Reial Decret 249\/2023, que va incloure com a nova causa per retirar el N\u00famero d&#8217;Identificaci\u00f3 Fiscal als negocis no dipositar els comptes anuals al Registre Mercantil durant quatre exercicis consecutius.<\/p>\n<p>Aquesta situaci\u00f3 es pot revertir, encara que no de manera immediata, cosa que implica que l&#8217;operativitat de la societat es veur\u00e0, sens dubte, afectada.<\/p>\n<p>El nou criteri que apliquen els Registres Mercantils competents exigeix \u200b\u200bel dip\u00f2sit dels comptes anuals corresponents als tres darrers exercicis socials, per\u00f2 de manera efectiva. \u00c9s a dir, el Registre Mercantil no procedir\u00e0 a l&#8217;obertura del full registral i, per tant, no realitzar\u00e0 cap inscripci\u00f3, fins que els comptes anuals es dipositin correctament; no ser\u00e0 suficient, per a l&#8217;obertura, la tramesa o la presentaci\u00f3, pendent de qualificaci\u00f3, dels comptes anuals.<\/p>\n<p>En aquest sentit, ens agradaria remarcar, com hem fet en publicacions anteriors, que <strong>el dip\u00f2sit dels comptes anuals no \u00e9s nom\u00e9s un acte obligatori, sin\u00f3 tamb\u00e9 una manifestaci\u00f3 de la dilig\u00e8ncia que ha de caracteritzar la gesti\u00f3 d&#8217;un administrador responsable<\/strong>. Ometre aquesta obligaci\u00f3 es pot considerar una neglig\u00e8ncia greu, amb repercussions importants per a l&#8217;operativitat de la societat i, en alguns casos, fins i tot l&#8217;assumpci\u00f3 de responsabilitats personals.<\/p>\n<p>Com sempre, quedem a la vostra disposici\u00f3 per atendre qualsevol dubte sobre el tema.<\/p>\n<\/div><\/section>\n<div  class='flex_column av-m26oj1-ffab58f5faa38f983f5dd74c8f6bdba7 av_one_fifth  avia-builder-el-7  el_after_av_textblock  avia-builder-el-last  first flex_column_div  column-top-margin'     ><section  class='avia-team-member av-m4jslhi5-376f3d26b1e78ef6502c929d56afdd23  avia-builder-el-8  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-21638 avia-img-lazy-loading-not-21638 avia_image avia_image_team' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-845x1030.jpg\" alt='V\u00edctor Bueno'  itemprop=\"image\"   height=\"1030\" width=\"845\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-845x1030.jpg 845w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-246x300.jpg 246w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-768x936.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1260x1536.jpg 1260w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1680x2048.jpg 1680w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-1230x1500.jpg 1230w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-254x310.jpg 254w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-450x549.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN-164x200.jpg 164w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/Victor_Bueno_BN.jpg 1890w\" sizes=\"(max-width: 845px) 100vw, 845px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >V\u00edctor Bueno<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >victor.bueno@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>\u00c1rea Legal<br \/>\nBNFIX PICH TAX LEGAL<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":21972,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,2],"tags":[580,677,523,798],"class_list":["post-26832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion","tag-cuentas-anuales-3","tag-cuentas-anuales-2-ca","tag-registro-mercantil","tag-registro-mercantil-2-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26832","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=26832"}],"version-history":[{"count":8,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26832\/revisions"}],"predecessor-version":[{"id":26834,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26832\/revisions\/26834"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/21972"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=26832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=26832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=26832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}