{"id":2658,"date":"2016-11-09T19:03:20","date_gmt":"2016-11-09T19:03:20","guid":{"rendered":"http:\/\/www.santcugatconsulting.com\/ca\/sanciones-cuentas-anuales\/"},"modified":"2016-11-09T20:34:56","modified_gmt":"2016-11-09T20:34:56","slug":"sancions-comptes-anuals","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/sancions-comptes-anuals\/","title":{"rendered":"Sancions per no depositar els Comptes Anuals"},"content":{"rendered":"<p class=\"p1\">Els Comptes Anuals s\u00f3n documents orientats a<strong> recollir la informaci\u00f3 financera d&#8217;una empresa<\/strong>. Serveixen per tenir informaci\u00f3 vera\u00e7 i actualitzada en els processos de presa de decisions econ\u00f2miques. Per tant, els comptes anuals d&#8217;una empresa ens permeten con\u00e8ixer la seva situaci\u00f3 financera.<br \/>\n<!--more--><\/p>\n<h3>Sancions per no dipositar comptes anuals<\/h3>\n<p>Fins ara, el <strong>no dipositar els comptes anuals en el <a href=\"http:\/\/www.registromercantilbcn.es\/castellano\/frset1.htm\">Registre Mercantil de Barcelona<\/a> es castigava<\/strong>, aplicant el Reglament d&#8217;aquest organisme, <strong>amb el tancament provisional del full registral, el que impedia inscriure qualsevol document transcorregut un any des de la data del tancament de l&#8217;exercici<\/strong>.<\/p>\n<p>Abans d&#8217;estiu ja es va comentar que <strong><a href=\"http:\/\/www.icac.meh.es\/\">l&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC)<\/a> <\/strong>havia iniciat una campanya amb la d&#8217;o<strong>bertura d&#8217;expedients sancionadors a societats que no compleixin aquesta obligaci\u00f3.<\/strong><\/p>\n<p>Com la data l\u00edmit per realitzar el dip\u00f2sit \u00e9s el 30 de juny en el cas de societats que tinguin exercicis coincidents amb l&#8217;any natural, la campanya s&#8217;est\u00e0 desenvolupant despr\u00e9s de les vacances estiuenques.<\/p>\n<p><strong>Les sancions que s&#8217;estan imposant van des de 1.200 euros a 60.000, encara que poden elevar-se a 300.000 euros per cada any de retard en el compliment.<\/strong> El m\u00e8tode emprat per a graduar les sancions es basa en aplicar el 0,5% de l&#8217;import total de les partides d&#8217;actiu, m\u00e9s el 0,5 \u20ac de la xifra de vendes de l&#8217;empresa segons l&#8217;\u00faltima declaraci\u00f3 a Hisenda, l&#8217;original s&#8217;ha de presentar a la inspecci\u00f3 realitzada per l&#8217;ICAC.<\/p>\n<p>Si la societat expedientada no aporta la declaraci\u00f3 tribut\u00e0ria requerida, la sanci\u00f3 es quantifica en el 2% del capital social segons les dades que consten al Registre Mercantil. En cas que si s&#8217;aporti la declaraci\u00f3 tribut\u00e0ria i la sanci\u00f3 resultant d&#8217;aplicar els esmentat percentatges fos m\u00e9s gran que el 2% del capital, s&#8217;aplica una reducci\u00f3 del 10%.<\/p>\n<span class='highlight'>*Aquesta not\u00edcia cont\u00e9 informaci\u00f3 de car\u00e0cter general, sense que constitueixi opini\u00f3 professional ni assessoria jur\u00eddica i fiscal. Per a qualsevol consulta contacti amb nosaltres.<\/span>\n","protected":false},"excerpt":{"rendered":"<p>Els Comptes Anuals s\u00f3n documents orientats a recollir la informaci\u00f3 financera d&#8217;una empresa. Serveixen per tenir informaci\u00f3 vera\u00e7 i actualitzada en els processos de presa de decisions econ\u00f2miques. Per tant, els comptes anuals d&#8217;una empresa ens permeten con\u00e8ixer la seva situaci\u00f3 financera.<\/p>\n","protected":false},"author":7,"featured_media":2656,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97,100,2],"tags":[272,273,274],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sancions per no depositar els Comptes Anuals | Sant Cugat Consulting<\/title>\n<meta name=\"description\" content=\"Coneix els documents que formen els comptes anuals i per qu\u00e8 \u00e9s obligatori que es presentin anualment al Registre Mercantil per evitar sancions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/santcugatconsulting.com\/ca\/sancions-comptes-anuals\/\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Talenom Sant Cugat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/sancions-comptes-anuals\/\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/sancions-comptes-anuals\/\",\"name\":\"Sancions per no depositar els Comptes Anuals | Sant Cugat Consulting\",\"isPartOf\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/sancions-comptes-anuals\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/sancions-comptes-anuals\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2016\/11\/photo-1460925895917-afdab827c52f.jpeg\",\"datePublished\":\"2016-11-09T19:03:20+00:00\",\"dateModified\":\"2016-11-09T20:34:56+00:00\",\"author\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#\/schema\/person\/b81c8de0bbc77b1f011eb24291185c9d\"},\"description\":\"Coneix els documents que formen els comptes anuals i per qu\u00e8 \u00e9s obligatori que es presentin anualment al Registre Mercantil per evitar sancions.\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/santcugatconsulting.com\/ca\/sancions-comptes-anuals\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/sancions-comptes-anuals\/#primaryimage\",\"url\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2016\/11\/photo-1460925895917-afdab827c52f.jpeg\",\"contentUrl\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2016\/11\/photo-1460925895917-afdab827c52f.jpeg\",\"width\":2426,\"height\":1728,\"caption\":\"Ordinador en el qual es veuen els comptes anuals d'una empresa\"},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/\",\"name\":\"Sant Cugat Consulting\",\"description\":\"Asesoramiento jur\u00eddico, laboral, fiscal y contable para aut\u00f3nomos, pymes y grandes empresas. 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