{"id":98,"date":"2016-12-05T12:15:00","date_gmt":"2016-12-05T10:15:00","guid":{"rendered":"https:\/\/admin.atbusiness.cat\/?p=98"},"modified":"2023-10-10T12:10:48","modified_gmt":"2023-10-10T10:10:48","slug":"sancions-per-no-presentar-els-comptes-anuals","status":"publish","type":"post","link":"https:\/\/admin.atbusiness.cat\/ca\/sancions-per-no-presentar-els-comptes-anuals\/","title":{"rendered":"Sancions per no presentar els comptes anuals"},"content":{"rendered":"\n<p>Totes les societats mercantils, b\u00e0sicament societats an\u00f2nimes i limitades, estan obligades a presentar els comptes anuals de la seva empresa en un termini m\u00e0xim de 7 mesos des del tancament de l\u2019exercici comptable.<\/p>\n\n\n\n<p>Fins ara moltes societats, sobretot les que estaven inactives, no dipositaven els seus comptes anuals al Registre Mercantil corresponent. Tot i que la Llei de Societats de Capital preveu sancionar econ\u00f2micament a les societats que no presentin o presentin amb retard els comptes anuals, a la pr\u00e0ctica, no es sancionava.<\/p>\n\n\n\n<p>Des del passat febrer, per\u00f2, la Direcci\u00f3 General dels Registres i del Notari (DGRN) ha comen\u00e7at a comunicar a l\u2019Institut de Comptabilitat i Auditoria de Comptes (ICAC) el llistat de totes les societats que a l\u2019anterior 31 de desembre no consti que hagin presentat els comptes anuals. Per la qual cosa l\u2019ICAC, que \u00e9s l\u2019\u00f2rgan competent de sancionar, ha comen\u00e7at a multar a les societats que no presenten els seus comptes.<\/p>\n\n\n\n<p>L\u2019incompliment de la presentaci\u00f3 dels comptes anuals, suposa el tancament autom\u00e0tic del full registral per la qual cosa no ser\u00e0 possible la inscripci\u00f3 de cap document de la societat en el registre, excepte els t\u00edtols relatius al cessament o dimissi\u00f3 d&#8217;administradors, gerents, directors generals o liquidadors, i a la revocaci\u00f3 o ren\u00fancia de poders, aix\u00ed com a la dissoluci\u00f3 de la societat i al nomenament de liquidadors i als assentaments ordenats per l&#8217;autoritat judicial o administrativa.<\/p>\n\n\n\n<p>A m\u00e9s a m\u00e9s, les multes econ\u00f2miques poden ser les seg\u00fcents:<\/p>\n\n\n\n<ul>\n<li>Sanci\u00f3 per fora de termini: <strong>600\u20ac<\/strong><\/li>\n\n\n\n<li>Sanci\u00f3 per no presentaci\u00f3: entre <strong>1.200\u20ac<\/strong> i <strong>60.000\u20ac<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Aquesta operativa es repetir\u00e0 al febrer de cada any, per la qual cosa \u00e9s interessant que les societats que no estiguin el dia de la presentaci\u00f3 dels seus comptes anuals, regularitzin la seva situaci\u00f3 abans del 31 de desembre. En cas contrari, el mes de febrer, la DGRN comunicar\u00e0 a l\u2019ICAC el llistat de totes les societats que no han presentat els comptes anuals en els exercicis no prescrits, \u00e9s a dir en els \u00faltims 3 exercicis.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Totes les societats mercantils, b\u00e0sicament societats an\u00f2nimes i limitades, estan obligades a presentar els comptes anuals de la seva empresa en un termini m\u00e0xim de 7 mesos des del tancament de l\u2019exercici comptable. Fins ara moltes societats, sobretot les que estaven inactives, no dipositaven els seus comptes anuals al Registre Mercantil corresponent. Tot i que &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/admin.atbusiness.cat\/ca\/sancions-per-no-presentar-els-comptes-anuals\/\"> <span class=\"screen-reader-text\">Sancions per no presentar els comptes anuals<\/span> Llegeix m\u00e9s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":99,"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":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sancions per no presentar els comptes anuals - AtBusiness<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/admin.atbusiness.cat\/ca\/sancions-per-no-presentar-els-comptes-anuals\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sancions per no presentar els comptes anuals - AtBusiness\" \/>\n<meta property=\"og:description\" content=\"Totes les societats mercantils, b\u00e0sicament societats an\u00f2nimes i limitades, estan obligades a presentar els comptes anuals de la seva empresa en un termini m\u00e0xim de 7 mesos des del tancament de l\u2019exercici comptable. Fins ara moltes societats, sobretot les que estaven inactives, no dipositaven els seus comptes anuals al Registre Mercantil corresponent. 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