{"id":28847,"date":"2025-04-11T15:27:28","date_gmt":"2025-04-11T14:27:28","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=28847"},"modified":"2025-04-11T15:36:11","modified_gmt":"2025-04-11T14:36:11","slug":"el-30-dabril-ultim-dia-per-presentar-els-llibres-oficials-al-registre-mercantil","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/el-30-dabril-ultim-dia-per-presentar-els-llibres-oficials-al-registre-mercantil\/","title":{"rendered":"El 30 d\u2019abril, \u00faltim dia per presentar els llibres oficials al registre mercantil"},"content":{"rendered":"<section  class='av_textblock_section av-m9cvbano-7e6c1036524bf401221b53f1f1907906 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>El 30 d\u2019abril, \u00faltim dia per presentar els llibres oficials al registre mercantil<\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-m9cvc5gk-318a4258db63b126a04dd05251d04a00 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-m9cvc5gk-318a4258db63b126a04dd05251d04a00__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-28848 avia-img-lazy-loading-not-28848\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/04\/pexels-anete-lusina-4792288_archivos_registro_papeles_documentos-1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-anete-lusina-4792288_archivos_registro_papeles_documentos' alt='Archivador con archivos en su interior'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-m9cvhwl9-022af8ec56956dc3722d9febf324b82d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">Un any m\u00e9s, en arribar a aquestes dates us recordem que el proper <\/span><b><span data-contrast=\"auto\">30 d\u2019abril finalitza el termini de presentaci\u00f3 al<\/span><\/b> <b><span data-contrast=\"auto\">Registre Mercantil dels llibres oficials<\/span><\/b><span data-contrast=\"auto\"> pels exercicis tancats a 31 de desembre, per a la seva legalitzaci\u00f3.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La legalitzaci\u00f3 \u00e9s obligat\u00f2ria i s\u2019ha de realitzar dins dels <\/span><b><span data-contrast=\"auto\">4 mesos posteriors a la data de tancament de<\/span><\/b> <b><span data-contrast=\"auto\">l\u2019exercici, <\/span><\/b><span data-contrast=\"auto\">tot i que es poden presentar poc temps despr\u00e8s d\u2019aquesta data (fora de termini) sense que aix\u00f2 comporti cap perjudici per a l\u2019 empresa<\/span><b><span data-contrast=\"auto\">.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">D\u2019acord amb l\u2019article 27 del Codi de Comer\u00e7 tots els empresaris tenen l\u2019obligaci\u00f3 de legalitzar els seg\u00fcents libres:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Llibres comptables (art. 25 i 27 del Codi de Comer\u00e7):<\/span><span data-ccp-props=\"{\">\u00a0<\/span>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Llibre Diari<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-ccp-props=\"{\">\u00a0<\/span><span data-contrast=\"auto\">Llibre inventari i Comptes Anuals<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Llibres societaris (derivats de la Llei de Societats de Capital i normativa mercantil):<\/span><span data-ccp-props=\"{\">\u00a0<\/span>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Llibre Registre de Socis (per les societats de responsabilitat limitada).<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Llibre Registre d\u2019Accions Nominatives (per les societats an\u00f2nimes).<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Llibre d\u2019Actes (tots els acords adoptats pels \u00f2rgans d\u2019administraci\u00f3 de les societats i les juntes de socis o accionistes).<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Llibre de Contractes amb el Soci \u00fanic i el de decisions preses pel mateix (nom\u00e9s per les societats unipersonals)<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">D\u2019acord amb la \u201c<\/span><i><span data-contrast=\"auto\">Instrucci\u00f3n de la Direcci\u00f3n General de los Registros y del Notariado de 12 de febrero de 2015<\/span><\/i><span data-contrast=\"auto\">\u201d, no s\u2019admeten llibres en blanc.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span class=\"TextRun SCXW154076005 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW154076005 BCX0\">R<\/span><span class=\"NormalTextRun SCXW154076005 BCX0\">ecordem que el nostre departament de comptabilitat\/comptes anuals i legal <\/span><span class=\"NormalTextRun SCXW154076005 BCX0\">som <\/span><span class=\"NormalTextRun SCXW154076005 BCX0\">a la seva disposici\u00f3 per assessorar-los en l\u2019elaboraci\u00f3, presentaci\u00f3 i avaluaci\u00f3 de les implicacions que puguin esdevenir-se.<\/span><\/span><span class=\"EOP SCXW154076005 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><strong>\u00c0rea Fiscal BNFIX PICH Tax Legal Audit<\/strong><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\">Gemma Pasarisa\u00b7 g<\/span><a href=\"mailto:gemma.pasarisa@pich.bnfix.com\"><span data-contrast=\"none\">emma.pasarisa@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-ccp-props=\"{\">\u00a0<strong>\u00c0<\/strong><\/span><strong>rea Legal\u00a0 BNFIX PICH Tax Legal Audit\u00a0<\/strong><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\">Cristina Torres\u00b7<\/span><span data-ccp-props=\"{\">\u00a0<\/span><span data-contrast=\"auto\">Cristina.torres@pich.bnfix.com<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\ud83d\udcf8 Imatge d&#8217;Anete Lusina per a Pexels<\/span><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":28848,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-28847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/28847","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=28847"}],"version-history":[{"count":3,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/28847\/revisions"}],"predecessor-version":[{"id":28858,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/28847\/revisions\/28858"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/28848"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=28847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=28847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=28847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}