{"id":5469,"date":"2020-09-21T18:26:17","date_gmt":"2020-09-21T16:26:17","guid":{"rendered":"https:\/\/merac.es\/?p=5469"},"modified":"2020-09-21T18:26:17","modified_gmt":"2020-09-21T16:26:17","slug":"cuentasanuales-estadoalarma","status":"publish","type":"post","link":"https:\/\/merac.es\/en\/cuentasanuales-estadoalarma\/","title":{"rendered":"Aprobaci\u00f3n de las Cuentas Anuales tras la finalizaci\u00f3n del Estado de Alarma"},"content":{"rendered":"<p id=\"h-nuevos-plazos-para-formular-y-aprobar-las-cuentas-anuales-tras-la-finalizaci-n-del-estado-de-alarma\">Nuevos plazos para formular y aprobar las Cuentas Anuales tras la finalizaci\u00f3n del estado de alarma.<\/p>\n\n\n\n<p>The&nbsp;<strong>Real Decreto-ley 8\/2020, de 17 de marzo<\/strong>, de medidas urgente extraordinarias para&nbsp;hacer frente al impacto econ\u00f3mico y social del COVID 19, introdujo una serie de&nbsp;<strong>modificaciones<\/strong>, entre otras, al&nbsp;<strong>r\u00e9gimen de formulaci\u00f3n y aprobaci\u00f3n de las anuales establecido en la Ley de Sociedades de Capital.&nbsp;<\/strong>&nbsp;<\/p>\n\n\n\n<p>Una vez finalizado el estado de alarma el pasado 1 de junio de 2020, los plazos de formulaci\u00f3n y aprobaci\u00f3n de las cuentas anuales quedar\u00edan de la siguiente forma:&nbsp;&nbsp;<\/p>\n\n\n\n<ul><li>The&nbsp;<strong>plazo de formulaci\u00f3n de las cuentas anuales<\/strong>&nbsp;establecido en la Ley de Sociedades de Capital, el cual es de tres meses desde el cierre del ejercicio, se reanudar\u00eda el 1 de junio de 2020 por un plazo de tres meses, esto es, hasta el&nbsp;<strong>31 de agosto de 2020<\/strong>.&nbsp;Por tanto, aquellas empresas que hubieran cerrado su ejercicio social a 31 de diciembre de 2019, habr\u00edan tenido&nbsp;hasta el 31 de agosto de 2020&nbsp;para formular las cuentas anuales relativas al ejercicio 2019.&nbsp;<\/li><\/ul>\n\n\n\n<ul><li>Por otra parte, respecto al&nbsp;<strong>plazo de aprobaci\u00f3n de las cuentas anuales<\/strong>, el cual es de seis meses desde el cierre del ejercicio, se reanudar\u00eda por un plazo de dos meses despu\u00e9s del plazo para formular.&nbsp;&nbsp;<\/li><\/ul>\n\n\n\n<p>Por tanto, teniendo en consideraci\u00f3n que el plazo de formulaci\u00f3n finaliz\u00f3 el 31 de agosto de 2020,&nbsp;<strong>las cuentas anuales<\/strong><strong>&nbsp;deber\u00e1n ser aprobadas por la Junta General antes del 31 de octubre de 2020<\/strong>, debiendo ser&nbsp;<strong>depositadas en el Registro Mercantil<\/strong>&nbsp;dentro del mes siguiente a su aprobaci\u00f3n, es decir<strong>, antes de 30 de noviembre de 2020<\/strong>.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Es importante tener en consideraci\u00f3n que aquellas sociedades que presenten las cuentas anuales fuera de plazo se podr\u00edan&nbsp;<strong>se pueden enfrentar a una multa monetaria que va desde los 1.200 y hasta un m\u00e1ximo de 60.000 euros<\/strong>\u202fpor el incumplimiento de esta obligaci\u00f3n.&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Nuevos plazos para formular y aprobar las Cuentas Anuales tras la finalizaci\u00f3n del estado de alarma<\/p>","protected":false},"author":3,"featured_media":5470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,16,14],"tags":[19],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Aprobaci\u00f3n de las Cuentas Anuales tras la finalizaci\u00f3n del Estado de Alarma | MERAC Legal &amp; Tax Lawyers<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/merac.es\/en\/cuentasanuales-estadoalarma\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aprobaci\u00f3n de las Cuentas Anuales tras la finalizaci\u00f3n del Estado de Alarma | MERAC Legal &amp; Tax Lawyers\" \/>\n<meta property=\"og:description\" content=\"Nuevos plazos para formular y aprobar las Cuentas Anuales tras la finalizaci\u00f3n del estado de alarma\" \/>\n<meta property=\"og:url\" content=\"https:\/\/merac.es\/en\/cuentasanuales-estadoalarma\/\" \/>\n<meta property=\"og:site_name\" content=\"MERAC Legal &amp; Tax Lawyers\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-21T16:26:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/merac.es\/wp-content\/uploads\/2020\/09\/merac_cuentas-anuales_estado_alarma.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"507\" \/>\n\t<meta property=\"og:image:height\" content=\"338\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Merac\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Merac\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/merac.es\/cuentasanuales-estadoalarma\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/merac.es\/cuentasanuales-estadoalarma\/\"},\"author\":{\"name\":\"Merac\",\"@id\":\"https:\/\/merac.es\/#\/schema\/person\/adbfffcbca79b19ef222ed8a676d9210\"},\"headline\":\"Aprobaci\u00f3n de las Cuentas Anuales tras la finalizaci\u00f3n del Estado de Alarma\",\"datePublished\":\"2020-09-21T16:26:17+00:00\",\"dateModified\":\"2020-09-21T16:26:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/merac.es\/cuentasanuales-estadoalarma\/\"},\"wordCount\":352,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/merac.es\/#organization\"},\"keywords\":[\"Noticias\"],\"articleSection\":[\"Mercantil\",\"Noticias\",\"Publicaciones\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/merac.es\/cuentasanuales-estadoalarma\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/merac.es\/cuentasanuales-estadoalarma\/\",\"url\":\"https:\/\/merac.es\/cuentasanuales-estadoalarma\/\",\"name\":\"Aprobaci\u00f3n de las Cuentas Anuales tras la finalizaci\u00f3n del Estado de Alarma | MERAC Legal &amp; 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