{"id":31591,"date":"2026-02-02T11:41:15","date_gmt":"2026-02-02T10:41:15","guid":{"rendered":"https:\/\/pich.bnfix.com\/adios-a-la-moratoria-contable-por-la-covid-19-regresa-el-regimen-general\/"},"modified":"2026-02-02T14:26:23","modified_gmt":"2026-02-02T13:26:23","slug":"adios-a-la-moratoria-contable-por-la-covid-19-regresa-el-regimen-general","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/adios-a-la-moratoria-contable-por-la-covid-19-regresa-el-regimen-general\/","title":{"rendered":"Adeu a la morat\u00f2ria comptable\u00a0per la COVID-19, torna el r\u00e8gim general"},"content":{"rendered":"<section  class='av_textblock_section av-ml5183kc-adec83a235a24793990fb2869c438e3a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">2 de febrero, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-ml518idj-8221a2434c78a158c4049c3f5dccab63 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Adeu a la morat\u00f2ria comptable\u00a0per la COVID-19, torna el r\u00e8gim general<\/strong><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-ml51crmg-23e82ea15cc85a12fc7fb983771036fe 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: 28.666666666667%;'><li  class='avia-slideshow-slide av-ml51crmg-23e82ea15cc85a12fc7fb983771036fe__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-31579 avia-img-lazy-loading-not-31579\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/02\/danny-burke-FyamoWPzG0k-unsplash_candado-y-reja-1500x430.jpg\" width=\"1500\" height=\"430\" title='danny-burke-FyamoWPzG0k-unsplash_candado y reja' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-ml51e139-1eef2f4325f26f3652216be977925d6d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>El Congr\u00e9s dels Diputats va derogar el 23 de gener el Real\u00a0Decret llei 16\/2025, de 23 de desembre, que havia aprovat una nova pr\u00f2rroga de la suspensi\u00f3 del c\u00f2mput de determinades p\u00e8rdues a l&#8217;hora\u00a0d&#8217;apreciar la causa de dissoluci\u00f3 prevista en l&#8217;article 363.1.e) de la Llei de Societats de Capital. En conseq\u00fc\u00e8ncia,\u00a0ha\u00a0perdut vig\u00e8ncia la pr\u00f2rroga de la denominada \u201cmorat\u00f2ria comptable\u201d, de la qual parl\u00e0vem\u00a0<strong><a href=\"https:\/\/pich.bnfix.com\/ca\/nueva-prorroga-de-la-moratoria-contable-por-la-covid-19-como-afecta-al-concurso\/\">AQU\u00cd<\/a><\/strong> , des de la data de publicaci\u00f3 de la resoluci\u00f3 de no convalidaci\u00f3 ael Butllet\u00ed Oficial de l&#8217;Estat (BOE).<\/p>\n<p>Com a resultat d&#8217;aix\u00f2, deixa <strong>d&#8217;aplicar-se el r\u00e8gim excepcional que permetia excloure les p\u00e8rdues dels exercicis 2020 i 2021 del c\u00f2mput del patrimoni net a l&#8217;efecte de determinar la concurr\u00e8ncia de la causa legal de dissoluci\u00f3 per p\u00e8rdues.<\/strong><\/p>\n<p>En conseq\u00fc\u00e8ncia, les societats hauran de tornar a aplicar el r\u00e8gim general vigent, computant la totalitat de les p\u00e8rdues acumulades, amb les obligacions que d&#8217;aix\u00f2 es deriven per als administradors en mat\u00e8ria de convocat\u00f2ria de junta i adopci\u00f3 de les mesures legalment previstes, sense perjudici dels deures que poguessin conc\u00f3rrer des d&#8217;una perspectiva concursal.<\/p>\n<p>Finalment, ha de tenir-se en compte que el r\u00e8gim exposat reflecteix la situaci\u00f3 normativa vigent a la data d&#8217;aquesta comunicaci\u00f3, i\u00a0 l&#8217;experi\u00e8ncia recent aconsella actuar amb prud\u00e8ncia. No pot descartar-se que, en un context de continus ajustos normatius, s&#8217;adoptin en un futur pr\u00f2xim noves mesures que tornin a modificar el tractament de la causa de dissoluci\u00f3 per p\u00e8rdues, la qual cosa fa recomanable un seguiment atent de l&#8217;evoluci\u00f3 legislativa abans d&#8217;adoptar decisions amb efectes estructurals.<\/p>\n<p>\ud83d\udcf8 Imatge de Danny Burke per a Unsplash<\/p>\n<\/div><\/section>\n<div  class='flex_column av-1c2rrx5-7ba402b6a6482f931ee1894408aca49f av_one_fifth  avia-builder-el-4  el_after_av_textblock  avia-builder-el-last  first flex_column_div  column-top-margin'     ><section  class='avia-team-member av-p6ja1l-48524de782c5f67731109c9671334c05  avia-builder-el-5  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":28798,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[380,933],"class_list":["post-31591","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-covid-19-ca","tag-moratoria-contable"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/31591","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=31591"}],"version-history":[{"count":8,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/31591\/revisions"}],"predecessor-version":[{"id":31603,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/31591\/revisions\/31603"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/28798"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=31591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=31591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=31591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}