{"id":8028,"date":"2019-02-08T00:00:00","date_gmt":"2019-02-08T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/es-necessari-aportar-el-certificat-bancari-per-a-constituir-una-sl\/"},"modified":"2020-11-17T22:55:39","modified_gmt":"2020-11-17T22:55:39","slug":"es-necessari-aportar-el-certificat-bancari-per-a-constituir-una-sl","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/es-necessari-aportar-el-certificat-bancari-per-a-constituir-una-sl\/","title":{"rendered":"\u00c9s necessari aportar el certificat bancari per a constituir una SL?"},"content":{"rendered":"<p>La <a href=\"https:\/\/www.boe.es\/eli\/es\/rdl\/2018\/08\/31\/11\">Llei 11\/2018<\/a> per la qual es modifica el Codi de Comer\u00e7, la Llei de societats de capital i auditories de comptes, entre altres novetats, inclou la modificaci\u00f3 de l&#8217;article 62 de la Llei de societats de capital (LSC) relativa a l&#8217;acreditaci\u00f3\u00a0 de la realitat de les aportacions en una societat limitada (SL).<\/p>\n<p>Cal recordar que aquest article estableix que davant el notari autoritzador de l&#8217;escriptura de constituci\u00f3 o d&#8217;execuci\u00f3 d&#8217;augment del capital social o, en el cas de les societats an\u00f2nimes, d&#8217;aquelles escriptures en les quals constin els successius desemborsaments, s&#8217;haur\u00e0 d&#8217;acreditar la realitat de les aportacions diner\u00e0ries mitjan\u00e7ant certificaci\u00f3 del dip\u00f2sit de les corresponents quantitats a nom de la societat en entitat de cr\u00e8dit, que el notari incorporar\u00e0 a l&#8217;escriptura, o mitjan\u00e7ant el seu lliurament perqu\u00e8 aquell el constitueixi a nom d&#8217;ella.<\/p>\n<p>Tamb\u00e9 s&#8217;estableix que la vig\u00e8ncia de la certificaci\u00f3 ser\u00e0 de dos mesos a comptar de la seva data, i que en tant no transcorri el per\u00edode de vig\u00e8ncia de la certificaci\u00f3, la cancel\u00b7laci\u00f3 del dip\u00f2sit per qui l&#8217;hagu\u00e9s constitu\u00eft exigir\u00e0 la pr\u00e8via devoluci\u00f3 de la certificaci\u00f3 a l&#8217;entitat de cr\u00e8dit emissora.<\/p>\n<p><strong>Modificaci\u00f3 per a les societats de responsabilitat limitada <\/strong><\/p>\n<p>Doncs b\u00e9, ara amb efectes des del 30 de desembre de 2018, s&#8217;estableix que <strong>no ser\u00e0 necessari acreditar la realitat de les aportacions diner\u00e0ries<\/strong> en la constituci\u00f3 de societats de responsabilitat limitada si els fundadors manifesten en l&#8217;escriptura que respondran solid\u00e0riament enfront de la societat i enfront dels creditors socials de la realitat d&#8217;aquestes.<\/p>\n<p>Amb aix\u00f2 es tracta d&#8217;agilitar els tr\u00e0mits de constituci\u00f3 de societats (no s&#8217;aplica a les ampliacions de capital) exonerant als socis del fet d&#8217;haver d&#8217;acreditar davant notari la realitzaci\u00f3 de les aportacions diner\u00e0ries (o de lliurar el seu import al mateix notari).<\/p>\n<p>No obstant aix\u00f2, cal tenir en compte que l&#8217;exigibilitat de l&#8217;assumpci\u00f3 de responsabilitat solid\u00e0ria per part dels socis fundadors es facilita perqu\u00e8 apareixer\u00e0 inscrita en el Registre Mercantil, ja que es tracta d&#8217;una \u00abcircumst\u00e0ncia\u00bb de l&#8217;aportaci\u00f3 diner\u00e0ria que haur\u00e0 de constar en la primera inscripci\u00f3, d&#8217;acord amb l&#8217;article 114 del Reglament del Registre Mercantil.<\/p>","protected":false},"excerpt":{"rendered":"<p>La Llei 11\/2018 per la qual es modifica el Codi de Comer\u00e7, la Llei de societats de capital<\/p>","protected":false},"author":1,"featured_media":7250,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-8028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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