{"id":115560,"date":"2026-01-20T09:29:48","date_gmt":"2026-01-20T08:29:48","guid":{"rendered":"https:\/\/www.escura.com\/?p=115560"},"modified":"2026-01-20T09:41:57","modified_gmt":"2026-01-20T08:41:57","slug":"prorroga-de-la-moratoria-contable-por-perdidas","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/prorroga-de-la-moratoria-contable-por-perdidas\/","title":{"rendered":"Pr\u00f3rroga de la moratoria contable por p\u00e9rdidas"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"El c\u00f3mputo del plazo de antelaci\u00f3n incluye el d\u00eda en que se remite la convocatoria, pero no el d\u00eda en que se celebra la junta.\" title=\"banners estrechos (81)\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/01\/banners-estrechos-81.png\" class=\"img-responsive wp-image-115567\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/01\/banners-estrechos-81-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/01\/banners-estrechos-81-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/01\/banners-estrechos-81-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/01\/banners-estrechos-81-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/01\/banners-estrechos-81-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/01\/banners-estrechos-81.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/01\/10-Prorroga-de-la-moratoria-contable-por-perdidas-1.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1>Pr\u00f3rroga de la moratoria contable por p\u00e9rdidas<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><p>El <a href=\"https:\/\/www.boe.es\/boe\/dias\/2025\/12\/24\/pdfs\/BOE-A-2025-26458.pdf\">Real Decreto-ley 16\/2025<\/a> prorroga, por sexta vez, la moratoria contable sobre las p\u00e9rdidas de los ejercicios 2020 y 2021, originadas durante el per\u00edodo Covid.<\/p>\n<p>Esta medida afecta \u00fanicamente a la causa de disoluci\u00f3n prevista en el art\u00edculo 363.1.e de la Ley de Sociedades de Capital:<\/p>\n<ul>\n<li>\u201ce) Por p\u00e9rdidas que dejen reducido el <strong>patrimonio neto a una cantidad inferior a la mitad del capital social<\/strong>, a no ser que \u00e9ste se aumente o se reduzca en la medida suficiente, y siempre que no sea procedente solicitar la declaraci\u00f3n de concurso\u201d.<\/li>\n<\/ul>\n<p>La pr\u00f3rroga se extiende hasta el cierre del ejercicio que se inicie en 2026. En la mayor\u00eda de los casos, esto significa que no ser\u00e1 necesario computar esas p\u00e9rdidas hasta el 31 de diciembre de 2026.<\/p>\n<p>Es importante tener en cuenta que la moratoria <strong>solo cubre las p\u00e9rdidas de 2020 y 2021<\/strong>. Si, excluidas estas, en los ejercicios 2022, 2023, 2024, 2025 o 2026 el patrimonio neto queda reducido por debajo de la mitad del capital social, los administradores deber\u00e1n convocar junta general en el plazo de dos meses desde el cierre del ejercicio para acordar la disoluci\u00f3n o adoptar medidas correctoras.<\/p>\n<p>El incumplimiento genera responsabilidad personal por las deudas sociales (art. 367 LSC).<\/p>\n<\/div><div class=\"fusion-text fusion-text-4\"><p>\u00a9 La presente informaci\u00f3n es propiedad de\u00a0<a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>,\u00a0<strong>abogados<\/strong>\u00a0y\u00a0<strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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