{"id":75278,"date":"2025-02-17T12:05:30","date_gmt":"2025-02-17T11:05:30","guid":{"rendered":"https:\/\/www.escura.com\/?p=75278"},"modified":"2025-02-17T12:05:30","modified_gmt":"2025-02-17T11:05:30","slug":"se-extiende-el-regimen-transitorio-original-aprobado-por-causa-del-covid-19","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/se-extiende-el-regimen-transitorio-original-aprobado-por-causa-del-covid-19\/","title":{"rendered":"Se extiende el r\u00e9gimen transitorio original aprobado por causa del COVID-19"},"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=\"600\" 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=\"CIRCULARES INTERIOR\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR.png\" class=\"img-responsive wp-image-75290\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-200x63.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-400x125.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-600x188.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-800x250.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-1200x375.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR.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 class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/17-Regimen-transitorio-aprobado-como-consecuencia-del-covid-19.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><strong>Se prolonga el r\u00e9gimen transitorio aprobado como consecuencia del Covid-19 en relaci\u00f3n con la suspensi\u00f3n de la causa de disoluci\u00f3n por p\u00e9rdidas y se contemplan las p\u00e9rdidas causadas en noviembre de 2024 por la Dana<\/strong><\/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 Real Decreto-ley 9\/2024, publicado en el BOE el 24 de diciembre, regula en su art\u00edculo 5 las siguientes novedades en relaci\u00f3n con la suspensi\u00f3n de la causa de disoluci\u00f3n por p\u00e9rdidas prevista en el art\u00edculo 363.1.e) de la Ley de Sociedades de Capital (LSC).<\/p>\n<p>En concreto:<\/p>\n<ul>\n<li>Se extiende el r\u00e9gimen transitorio original aprobado por causa del <strong>COVID-19<\/strong>. En consecuencia, a los solos efectos de determinar la concurrencia de la causa de disoluci\u00f3n prevista en el art\u00edculo 363.1.e) de la LSC, <strong>no se tomar\u00e1n en consideraci\u00f3n las p\u00e9rdidas de los ejercicios 2020 y 2021 hasta el cierre del ejercicio que se inicie en el a\u00f1o 2026<\/strong>.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>Es decir, si excluidas las p\u00e9rdidas de los a\u00f1os 2020 y 2021 en los t\u00e9rminos se\u00f1alados en el apartado anterior, en el resultado de los ejercicios 2022 a 2026 se apreciaran p\u00e9rdidas que dejen reducido el patrimonio neto a una cantidad inferior a la mitad del capital social, deber\u00e1 convocarse por el \u00f3rgano de administraci\u00f3n o podr\u00e1 solicitarse por cualquier socio en el plazo de dos meses a contar desde el cierre del ejercicio la celebraci\u00f3n de Junta para proceder a la disoluci\u00f3n de la sociedad, a no ser que se aumente o reduzca el capital en la medida suficiente.<\/p>\n<ul>\n<li>Las sociedades mercantiles afectadas por p\u00e9rdidas derivadas de los efectos causados por la <strong>DANA no incluir\u00e1n el importe de las p\u00e9rdidas de los ejercicios 2024 y 2025<\/strong> a efectos del c\u00e1lculo de la causa de disoluci\u00f3n por p\u00e9rdidas prevista en el mencionado art\u00edculo 363.1.e) de la LSC <strong>hasta el cierre del ejercicio que se inicie en el a\u00f1o 2026.<\/strong><\/li>\n<\/ul>\n<p>El Real Decreto-ley determina que la misma se ha de entender como la referida en el Acuerdo del Consejo de Ministros de 5 de noviembre de 2024 por el que se declara<em>\u00a0<\/em>\u201cZona afectada gravemente por una emergencia de protecci\u00f3n civil\u201d el territorio damnificado como consecuencia de la DANA que ha afectado a amplias zonas de la Pen\u00ednsula y Baleares entre el 28 de octubre y el 4 de noviembre de 2024.<\/p>\n<p>De darse alguno de estos supuestos, en la memoria que acompa\u00f1e a las cuentas anuales correspondientes a los ejercicios 2024 y sucesivos se incorporar\u00e1 la informaci\u00f3n precisa para la correcta identificaci\u00f3n de las p\u00e9rdidas excluidas de su c\u00f3mputo a efectos de la causa de disoluci\u00f3n.\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>https:\/\/www.boe.es\/boe\/dias\/2024\/12\/24\/pdfs\/BOE-A-2024-26915.pdf<\/p>\n<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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