{"id":2794,"date":"2021-07-08T10:00:49","date_gmt":"2021-07-08T08:00:49","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=2794"},"modified":"2021-07-08T10:00:49","modified_gmt":"2021-07-08T08:00:49","slug":"penalties-presentation-commercial-register-accounts-after-deadline","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/en\/penalties-presentation-commercial-register-accounts-after-deadline\/","title":{"rendered":"Report Note: Penalties for extemporaneous presentation of the Annual Accounts in the Mercantile Registry"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>NOTA INFORME SOBRE LAS IMPORTANTES SANCIONES POR PARTE DEL ICAC POR LA\u00a0 PRESENTACI\u00d3N DE LAS CUENTAS ANUALES EN EL REGISTRO MERCANTIL FUERA DE PLAZO<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>A partir de este a\u00f1o y a ra\u00edz de la aprobaci\u00f3n del nuevo Real Decreto de 2\/2021, de 12 de enero, por el que se aprueba el Reglamento de desarrollo de la Ley 22\/2015, de 20 de julio, de Auditor\u00eda de Cuentas junto con la campa\u00f1a iniciada para acabar con las llamadas \u201cempresas zombis\u201d todo apunta a que <strong>se van a imponer importantes sanciones por el<\/strong> <strong>dep\u00f3sito de las Cuentas Anuales<\/strong> en el Registro Mercantil <strong><u>fuera de plazo<\/u><\/strong>.<\/p>\n<p>Si bien las sanciones son las mismas que ya se recog\u00edan en el art. 283 de la Ley de Sociedades de Capital (LSC), esto es, <strong>sanciones que pueden ir desde los 1.200.-\u20ac a los 60.000.-\u20ac<\/strong> y <strong>cuando la sociedad<\/strong> <strong>o, en su caso, el grupo de sociedades tenga un volumen de facturaci\u00f3n anual superior a 6 millones de euros<\/strong>, el l\u00edmite de la <strong>multa para cada a\u00f1o de retraso se elevar\u00e1 a los 300.000.-\u20ac<\/strong>, lo cierto era que en los \u00faltimos a\u00f1os la apertura de expedientes sancionadores por parte del Instituto de Contabilidad y Auditor\u00eda de Cuentas (ICAC) ha sido muy reducida.<\/p>\n<p>Ahora el ICAC cuenta con la ayuda de los registradores mercantiles a los que se les podr\u00e1 encomendar la gesti\u00f3n y la propuesta de decisi\u00f3n sobre los expedientes sancionadores y, adem\u00e1s, la nueva Ley define los criterios para determinar el importe de la sanci\u00f3n. As\u00ed pues:<\/p>\n<p style=\"padding-left: 40px;\">a) La sanci\u00f3n ser\u00e1 del 0,5 por mil del importe total de las partidas de activo, m\u00e1s el 0,5 por mil de la cifra de ventas de la entidad incluida en la \u00faltima declaraci\u00f3n presentada ante la Administraci\u00f3n Tributaria, cuyo original deber\u00e1 aportarse en la tramitaci\u00f3n del procedimiento.<\/p>\n<p style=\"padding-left: 40px;\">b) En caso de no aportar la declaraci\u00f3n tributaria citada en la letra anterior, la sanci\u00f3n se establecer\u00e1 en el 2 por ciento del capital social seg\u00fan los datos obrantes en el Registro Mercantil.<\/p>\n<p style=\"padding-left: 40px;\">c) En caso de que se aporte la declaraci\u00f3n tributaria, y el resultado de aplicar los mencionados porcentajes a la suma de las partidas del activo y ventas fuera mayor que el 2 por ciento del capital social, se cuantificar\u00e1 la sanci\u00f3n en este \u00faltimo reducido en un 10 por ciento.<\/p>\n<p>&nbsp;<\/p>\n<p>Por lo tanto, <strong>si aprobaste tus Cuentas Anuales durante el mes de junio, recuerda que<\/strong> <strong>dispones de un mes para depositarlas en el Registro Mercantil<\/strong> junto con el resto de documentaci\u00f3n complementaria (certificaci\u00f3n de los acuerdos de la junta de socios de aprobaci\u00f3n de dichas cuentas, informe de gesti\u00f3n, en su caso, el estado de informaci\u00f3n no financiera y el informe del auditor).<\/p>\n<p>Adem\u00e1s de dichas multas, cabe recordar que, el Registro Mercantil si transcurre un a\u00f1o desde la fecha del cierre del ejercicio sin que se hayan presentado las cuentas para su dep\u00f3sito <strong>proceder\u00e1 al cierre provisional de la hoja registral<\/strong> de tal modo que no se podr\u00e1 inscribir ning\u00fan documento en el registro, excepto los t\u00edtulos relativos al cese o dimisi\u00f3n de administradores, gerentes, directores generales o liquidadores, la revocaci\u00f3n o renuncia de poderes, la disoluci\u00f3n de la sociedad, el nombramiento de liquidadores y los asientos ordenados por la autoridad judicial o administrativa.<\/p>\n<p>Finalmente, es importante tener presente que si eres el administrador de la Sociedad y no presentas las cuentas no estar\u00e1s actuando con la debida diligencia de un ordenado empresario. En consecuencia, si se origina un da\u00f1o a la sociedad, tanto la propia sociedad como los socios o un tercero podr\u00edan reclamar los da\u00f1os causados a la sociedad por \u00e9ste.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Institute of Accounting and Auditing of Accounts (ICAC) will impose sanctions for the deposit of the Annual Accounts of the company in the Mercantile Registry after the deadline.<\/p>\n","protected":false},"author":2,"featured_media":2684,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-2794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Report Note: Penalties for extemporaneous presentation of the Annual Accounts in the Mercantile Registry - 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