{"id":6272,"date":"2022-11-29T14:23:10","date_gmt":"2022-11-29T12:23:10","guid":{"rendered":"https:\/\/ms-advocats.com\/?p=6272"},"modified":"2022-12-08T12:23:01","modified_gmt":"2022-12-08T10:23:01","slug":"fin-de-las-medidas-covid-19-perdidas","status":"publish","type":"post","link":"https:\/\/ms-advocats.com\/ca\/fin-de-las-medidas-covid-19-perdidas\/","title":{"rendered":"Fi de les mesures COVID-19 (p\u00e8rdues)"},"content":{"rendered":"<h2 class=\"txt-chapeau\">A partir del 31 de desembre de 2022 torna a operar la causa de dissoluci\u00f3 per p\u00e8rdues, que estava suspesa<\/h2>\n<h2 class=\"txt-chapeau\"><img decoding=\"async\" class=\"img-responsive\" src=\"https:\/\/repository.clientlink.es\/repository\/common\/images\/shutterstock1712819545.jpg?219\" alt=\"Fin de las medidas COVID-19 (p\u00e9rdidas)\" title=\"\"><\/h2>\n<div class=\"row\">\n<div class=\"newsreel\">\n<div class=\"row\">\n<div class=\"col-md-12 cont-new-body\">\n<div class=\"row\">\n<div class=\"col-md-8\">\n<p>Com a regla general, quan una societat t\u00e9 p\u00e8rdues que deixen redu\u00eft el seu patrimoni net per sota del capital social, est\u00e0 en causa de dissoluci\u00f3. No obstant aix\u00f2, a causa de la situaci\u00f3 excepcional generada pel COVID-19, l&#8217;aplicaci\u00f3 d&#8217;aquesta causa de dissoluci\u00f3 es va posposar fins al tancament de l&#8217;exercici 2022; aix\u00ed, no havien de prendre&#8217;s en consideraci\u00f3 les p\u00e8rdues dels exercicis 2020 i 2021 a l&#8217;efecte de determinar si la societat estava en causa de dissoluci\u00f3.<\/p>\n<p>Doncs b\u00e9, estigui atent, ja que aquesta mesura excepcional deixar\u00e0 de ser aplicable el pr\u00f2xim 31 de desembre. Aix\u00f2 significa que, si en 2022 hi ha p\u00e8rdues, aquestes s\u00ed que han de computar-se a aquest efecte i, si hi ha causa de dissoluci\u00f3, haur\u00e0 de convocar-se una junta per part dels administradors en el termini de dos mesos, a comptar des del tancament de l&#8217;exercici. Aix\u00ed:<\/p>\n<ul>\n<li>En l&#8217;ordre del dia d&#8217;aquesta junta haur\u00e0 de figurar la situaci\u00f3 patrimonial de la societat.<\/li>\n<li>A m\u00e9s, els socis hauran d&#8217;adoptar els acords necessaris per a remoure la causa de dissoluci\u00f3 (per exemple, augmentar el capital o els fons propis en la suma necess\u00e0ria o reduir el capital amb compensaci\u00f3 de p\u00e8rdues), o b\u00e9 acordar la dissoluci\u00f3.<\/li>\n<\/ul>\n<p><em>Els nostres assessors estudiaran el seu cas i l&#8217;informaran sobre com actuar en cas que la societat present p\u00e8rdues.<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"row\">\n<div class=\"newsreel\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A partir del 31 de desembre de 2022 torna a operar la causa de dissoluci\u00f3 per p\u00e8rdues, que estava suspesa Com a regla general, quan una societat t\u00e9 p\u00e8rdues que deixen redu\u00eft el seu patrimoni net per sota del capital social, est\u00e0 en causa de dissoluci\u00f3. No obstant aix\u00f2, a causa de la situaci\u00f3 excepcional [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":6268,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-6272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general"],"_links":{"self":[{"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/posts\/6272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/comments?post=6272"}],"version-history":[{"count":5,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/posts\/6272\/revisions"}],"predecessor-version":[{"id":6336,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/posts\/6272\/revisions\/6336"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/media\/6268"}],"wp:attachment":[{"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/media?parent=6272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/categories?post=6272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ms-advocats.com\/ca\/wp-json\/wp\/v2\/tags?post=6272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}