{"id":2340,"date":"2019-07-29T00:00:00","date_gmt":"2019-07-29T00:00:00","guid":{"rendered":"https:\/\/www.cinc.com\/es-possible-ampliar-el-capital-duna-s-l-mitjancant-la-prestacio-de-serveis-dun-dels-socis\/"},"modified":"2019-07-29T00:00:00","modified_gmt":"2019-07-29T00:00:00","slug":"es-possible-ampliar-el-capital-duna-s-l-mitjancant-la-prestacio-de-serveis-dun-dels-socis","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/es-possible-ampliar-el-capital-duna-s-l-mitjancant-la-prestacio-de-serveis-dun-dels-socis\/","title":{"rendered":"\u00c9s possible ampliar el capital d&#8217;una S.L. mitjan\u00e7ant la prestaci\u00f3 de serveis d&#8217;un dels socis?"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<div>\n\t\tQuan es constitueix una societat, els socis poden aportar diners o altres b&eacute;ns o drets patrimonials subjectes a una valoraci&oacute; econ&ograve;mica, com maquin&agrave;ria, mobiliari, drets de propietat intel&middot;lectual o industrial, marques, patents, etc. No obstant aix&ograve;, la feina o la prestaci&oacute; de serveis no poden ser objecte d&#39;aportaci&oacute; inicial al capital i, per tant, no poden ser compensats assignant una part del capital a qui t&eacute; previst realitzar-los.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tLa compensaci&oacute; en forma d&#39;honoraris o n&ograve;mina tampoc resulta una opci&oacute; viable, at&egrave;s que en la fase inicial del projecte la societat no acostuma a tenir fons per assumir aquest cost. Tot i aix&ograve;, hi ha una f&oacute;rmula que detallem a continuaci&oacute; que s&iacute; que permet ampliar el capital de l&#39;empresa.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n<h2 class=\"h2Noticia\">\n\t\t\tCompensaci&oacute; dels serveis prestats pel soci a trav&eacute;s de la generaci&oacute; d&#39;un cr&egrave;dit<\/h2>\n<hr \/><\/div>\n<div>\n\t\tAquesta soluci&oacute; consisteix a pactar amb els socis que la societat reconegui els honoraris o salaris derivats dels serveis que va prestar, sempre que compleixi amb les obligacions fiscals i de Seguretat Social derivades d&#39;aquesta remuneraci&oacute;. Per tant, el soci no podr&agrave; cobrar els honoraris de forma immediata, sin&oacute; que generar&agrave; un cr&egrave;dit enfront de la S.L.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tD&#39;aquesta manera, un cop transcorregut un termini determinat els socis es comprometen a acordar un augment de capital, i el soci que hagi prestat els seus serveis a l&#39;empresa podr&agrave; subscriure a noves participacions aportant a canvi aquest cr&egrave;dit. Aix&iacute;, podr&agrave; obtenir una compensaci&oacute; pel seu treball sense que l&#39;empresa realitzi cap desemborsament econ&ograve;mic.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tAquest augment de capital per compensaci&oacute; de cr&egrave;dits est&agrave; perm&egrave;s per llei si es tracta de cr&egrave;dits l&iacute;quids i exigibles. A m&eacute;s d&#39;indicar el termini m&agrave;xim en qu&egrave; realitzar&agrave; l&#39;augment de capital, s&#39;hauran de concretar les seg&uuml;ents q&uuml;estions:<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\t&#8211; L&#39;import del cr&egrave;dit que el soci generar&agrave; al seu favor (equivalent al preu de mercat que tindrien els serveis que es prestaran).<\/div>\n<div>\n\t\t&#8211; Definir el valor al qual s&#39;emetran les noves participacions que adquirir&agrave; el nou soci a canvi d&#39;aportar el seu cr&egrave;dit.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tPer exemple, tres socis constitueixen una S.L. amb un capital de 18.000 euros (6.000 euros cadascun), i un dels socis presta serveis valorats en 4.000 euros. Aix&ograve; vol dir que si les noves participacions s&#39;emeten pel nominal, despr&eacute;s de l&#39;ampliaci&oacute; podr&agrave; tenir un 45,46% de capital (en comptes del 33,33% inicial).<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tPer a m&eacute;s informaci&oacute; i resoluci&oacute; de dubtes, pots contactar amb el nostre Departament Jur&iacute;dic (info@cinc.es).<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tCordialment,<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tCINC Assessoria d&#39;Empreses<\/div>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\">\n\tQuan es constitueix una societat, els socis poden aportar diners o altres b&eacute;ns o drets patrimonials subjectes a una valoraci&oacute; econ&ograve;mica, com maquin&agrave;ria, mobiliari, drets de propietat intel&middot;lectual o industrial, marques, patents, etc.<\/p>\n","protected":false},"author":2,"featured_media":2341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-2340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg",1112,361,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg",150,49,false],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg",300,97,false],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg",768,249,false],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg",960,312,false],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg",1112,361,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg",1112,361,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg",300,97,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg",400,130,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/03\/752.jpg",600,195,false]},"uagb_author_info":{"display_name":"Utrans","author_link":"https:\/\/www.cinc.com\/ca\/author\/utrans\/"},"uagb_comment_info":0,"uagb_excerpt":"Quan es constitueix una societat, els socis poden aportar diners o altres b&eacute;ns o drets patrimonials subjectes a una valoraci&oacute; econ&ograve;mica, com maquin&agrave;ria, mobiliari, drets de propietat intel&middot;lectual o industrial, marques, patents, etc.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/2340","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=2340"}],"version-history":[{"count":0,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/2340\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/2341"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=2340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=2340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=2340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}