sancions per no presentar els comptes anuals<\/a>. A la pr\u00e0ctica aquest fet es donava rarament, per la qual cosa moltes empreses inactives no presentaven els comptes anuals per tal d\u2019estalviar-se el cost de presentar-les.<\/p>\n\n\n\nLa novetat d\u2019aquest any \u00e9s la publicaci\u00f3 d\u2019un reglament que dona la potestat als registradors mercantils de sancionar a les societats que no presentin els comptes anuals al Registre Mercantil, quan abans era una compet\u00e8ncia \u00fanica de l\u2019Institut de Comptabilitat i Auditoria de Comptes (ICAC). A m\u00e9s a m\u00e9s, queda m\u00e9s definit quin ser\u00e0 l\u2019import de la sanci\u00f3:<\/p>\n\n\n\n
a) La sanci\u00f3 ser\u00e0 de l’0,5 per mil de l’import total de les partides d’actiu, m\u00e9s el 0,5 per mil de la xifra de vendes de l’entitat inclosa en l’\u00faltima declaraci\u00f3 presentada davant l’Administraci\u00f3 Tribut\u00e0ria.<\/p>\n\n\n\n
b) En cas de no aportar la declaraci\u00f3 tribut\u00e0ria esmentada en la lletra anterior, la sanci\u00f3 s’ha d’establir en el 2 per cent del capital social segons les dades que consten al Registre Mercantil.<\/p>\n\n\n\n
c) En cas que s’aporti la declaraci\u00f3 tribut\u00e0ria, i el resultat d’aplicar els esmentats percentatges a la suma de les partides de l’actiu i vendes fos m\u00e9s gran que el 2 per cent del capital social, es quantificar\u00e0 la sanci\u00f3 en aquest \u00faltim redu\u00eft en un 10 per cent.<\/p>\n\n\n\n
La publicaci\u00f3 d\u2019aquest nou reglament fa preveure la possibilitat que s\u2019incrementin el n\u00famero d\u2019inspeccions a les societats inactives i, en general, a totes les societats mercantils que no hagin presentat els comptes anuals dels exercicis no prescrits, \u00e9s a dir, els \u00faltims 3 anys. Per tant, si es dona el cas, fa recomanable posar-se al dia de la presentaci\u00f3 dels comptes anuals de la nostra empresa.<\/p>\n","protected":false},"excerpt":{"rendered":"
Les societats mercantils tenen l\u2019obligaci\u00f3 de presentar, com a m\u00e0xim fins a finals de Juliol, els seus comptes anuals al Registre Mercantil. Per\u00f2 sovint ens trobem amb societats que no tenen activitat i no registren la seva comptabilitat. La pregunta en aquests casos \u00e9s: les societats inactives han de presentar comptes anuals? La resposta \u00e9s …<\/p>\n
Les societats inactives han de presentar comptes anuals?<\/span> Llegeix m\u00e9s »<\/a><\/p>\n","protected":false},"author":1,"featured_media":174,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[15],"tags":[25,26,23],"yoast_head":"\nLes societats inactives han de presentar comptes anuals? 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