{"id":33275,"date":"2026-02-27T19:25:15","date_gmt":"2026-02-27T18:25:15","guid":{"rendered":"https:\/\/www.cinc.com\/?p=33275"},"modified":"2026-03-02T09:41:17","modified_gmt":"2026-03-02T08:41:17","slug":"les-s-l-hauran-dactualitzar-anualment-el-llibre-de-socis-sense-registre-no-es-podran-cobrar-dividends","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/les-s-l-hauran-dactualitzar-anualment-el-llibre-de-socis-sense-registre-no-es-podran-cobrar-dividends\/","title":{"rendered":"Les S.L. hauran d\u2019actualitzar anualment el llibre de socis: sense registre no es podran cobrar dividends"},"content":{"rendered":"\n<p>El Govern ha impulsat un avantprojecte de Llei Org\u00e0nica d\u2019Integritat P\u00fablica que introdueix noves obligacions de transpar\u00e8ncia per a les societats limitades (S.L.). La mesura, integrada dins el Pla Estatal de Lluita contra la Corrupci\u00f3, preveu que els socis que no constin degudament inscrits no podran cobrar dividends.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-2e6c395c\"><h3 class=\"uagb-heading-text\">M\u00e9s control sobre la titularitat de les S.L.<\/h3><\/div>\n\n\n\n<p>Segons el text aprovat pel Consell de Ministres, les S.L. hauran d\u2019inscriure el llibre de socis al Registre Mercantil i mantenir-lo actualitzat amb qualsevol canvi de titularitat (compravenda, her\u00e8ncia, donaci\u00f3 o resoluci\u00f3 judicial). Fins ara, aquest registre podia mantenir-se \u00fanicament a nivell intern de la societat.<\/p>\n\n\n\n<p>L\u2019avantprojecte estableix que:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La condici\u00f3 de soci nom\u00e9s es reconeixer\u00e0 a qui figuri com a titular inscrit.<\/li>\n\n\n\n<li>El pagament de dividends o altres drets econ\u00f2mics nom\u00e9s tindr\u00e0 efectes si es fa a favor del soci registrat.<\/li>\n\n\n\n<li>Les societats que incompleixin aquesta obligaci\u00f3 podran veure bloquejats tr\u00e0mits registrals i, en casos prolongats, arribar a la dissoluci\u00f3.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-444f74c4\"><h3 class=\"uagb-heading-text\">Terminis previstos<\/h3><\/div>\n\n\n\n<p>Si la norma s\u2019aprova definitivament, les societats existents disposaran d\u2019un any des de l\u2019entrada en vigor per inscriure el llibre de socis. Posteriorment, aquest llibre s\u2019haur\u00e0 de dipositar anualment juntament amb els comptes anuals, sota responsabilitat dels administradors.<\/p>\n\n\n\n<p>A m\u00e9s, s\u2019haur\u00e0 de reflectir qualsevol transmissi\u00f3 de participacions, ja sigui inter vivos, mortis causa o for\u00e7osa.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-88980962\"><h3 class=\"uagb-heading-text\">Objectiu: m\u00e9s transpar\u00e8ncia i seguretat jur\u00eddica<\/h3><\/div>\n\n\n\n<p>El Govern defensa que aquesta reforma pret\u00e9n reduir l\u2019opacitat en les societats limitades i refor\u00e7ar la lluita contra el blanqueig de capitals, l\u2019elusi\u00f3 fiscal i altres pr\u00e0ctiques irregulars. Segons experts registrals, la mesura tamb\u00e9 aportar\u00e0 m\u00e9s seguretat tant als socis com als tercers interessats, com ara inversors o entitats financeres.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-bcb82832\"><h3 class=\"uagb-heading-text\">Situaci\u00f3 de la norma<\/h3><\/div>\n\n\n\n<p>Actualment, l\u2019avantprojecte es troba en fase d\u2019audi\u00e8ncia i informaci\u00f3 p\u00fablica. La previsi\u00f3 de l\u2019Executiu \u00e9s aprovar la llei durant la present legislatura. Si es compleix el calendari, les S.L. podrien disposar fins aproximadament a mitjan 2028 per adaptar-se a les noves exig\u00e8ncies.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-420deccc\"><h3 class=\"uagb-heading-text\">Com et pot ajudar CINC<\/h3><\/div>\n\n\n\n<p>A CINC Assessoria comptem amb especialistes en dret societari que poden ajudar-te a revisar el llibre de socis de la teva S.L., preparar la seva inscripci\u00f3 al Registre Mercantil i assegurar el compliment de la futura normativa. Si necessites assessorament, posa\u2019t en contacte amb <a href=\"https:\/\/www.cinc.com\/ca\/contacte\/\">nosaltres<\/a>.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Govern vol posar fi a l\u2019opacitat de les societats limitades: els socis no inscrits no podran cobrar dividends i les societats hauran d\u2019actualitzar anualment el llibre de socis al Registre Mercantil. Descobreix com afectar\u00e0 aquesta nova normativa i els terminis clau per complir-la.<\/p>\n","protected":false},"author":25,"featured_media":33276,"comment_status":"closed","ping_status":"closed","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-33275","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\/startupstockphotos-entrepreneur-593378_1920.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/startupstockphotos-entrepreneur-593378_1920.jpg",1920,1280,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/startupstockphotos-entrepreneur-593378_1920-150x150.jpg",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/startupstockphotos-entrepreneur-593378_1920-300x200.jpg",300,200,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/startupstockphotos-entrepreneur-593378_1920-768x512.jpg",768,512,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/startupstockphotos-entrepreneur-593378_1920-1024x683.jpg",960,640,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/startupstockphotos-entrepreneur-593378_1920-1536x1024.jpg",1536,1024,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/startupstockphotos-entrepreneur-593378_1920.jpg",1920,1280,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/startupstockphotos-entrepreneur-593378_1920.jpg",300,200,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/startupstockphotos-entrepreneur-593378_1920.jpg",400,267,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/startupstockphotos-entrepreneur-593378_1920.jpg",600,400,false]},"uagb_author_info":{"display_name":"Neus Coll","author_link":"https:\/\/www.cinc.com\/ca\/author\/neus-coll\/"},"uagb_comment_info":0,"uagb_excerpt":"El Govern vol posar fi a l\u2019opacitat de les societats limitades: els socis no inscrits no podran cobrar dividends i les societats hauran d\u2019actualitzar anualment el llibre de socis al Registre Mercantil. Descobreix com afectar\u00e0 aquesta nova normativa i els terminis clau per complir-la.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33275","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\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=33275"}],"version-history":[{"count":1,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33275\/revisions"}],"predecessor-version":[{"id":33280,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33275\/revisions\/33280"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/33276"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=33275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=33275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=33275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}