{"id":6731,"date":"2021-03-11T10:30:00","date_gmt":"2021-03-11T09:30:00","guid":{"rendered":"https:\/\/merac.es\/?p=6731"},"modified":"2021-03-11T10:30:00","modified_gmt":"2021-03-11T09:30:00","slug":"sanciones-falta-deposito-cuentas-anuales","status":"publish","type":"post","link":"https:\/\/merac.es\/en\/sanciones-falta-deposito-cuentas-anuales\/","title":{"rendered":"New developments in Penalties for Failure to File Annual Accounts"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>On 1 February 2021, Decree 2\/2021 came into force, introducing a series of new developments regarding the penalty regime applicable for failure to file annual accounts.\u00a0<\/strong>\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-el-r-gimen-sancionador-en-la-lsc-por-no-depositar-cuentas-anuales\"><strong>The penalty regime in the Capital Companies Act for failing to file Annual Accounts<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Capital Companies Act, in its\u00a0<strong>article 283, establishes the penalty regime<\/strong>\u00a0in the event of\u00a0<strong>failure to comply with the obligation<\/strong>\u00a0by the directors to\u00a0<strong>file the annual accounts within the deadline established<\/strong>\u00a0by law (<em>one month from the date of approval of the annual accounts<\/em>), with\u00a0<strong>fines ranging from 1,200 to 60,000 euros<\/strong>\u00a0which could\u00a0<strong>increase up to 300,000<\/strong>\u00a0euros for each year of delay, if the\u00a0<strong>turnover<\/strong>\u00a0of the company or group of companies is\u00a0<strong>more than 6,000,000 euros<\/strong>.\u00a0\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The aforementioned article also establishes that the\u00a0<strong>imposition of such fines<\/strong>\u00a0would fall to the\u00a0<strong>Institute of Accounting and Auditing (ICAC)<\/strong>, after the file has been processed in accordance with the procedure established by regulation.\u00a0\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-novedades-en-el-r-gimen-sancionador\"><strong>New developments in the penalty regime <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">On 1 February, the following came into force:\u00a0<strong>Decree 2\/2021, of 12 January,<\/strong>\u00a0approving the Regulations implementing Law 22\/2015, of 20 July, on Auditing, which has introduced a series of\u00a0<strong>new developments regarding the penalty regime for failure to file annual accounts:<\/strong>\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-expedientes-sancionadores-gestionados-por-los-registradores\" style=\"font-size:18px\"><strong>1) Penalty proceedings managed by registrars<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">On the one hand, provision is made for the possibility of\u00a0<strong>entrusting the management of and proposed decisions on penalty proceedings to the commercial registrars<\/strong>\u00a0with jurisdiction based on the company's registered office. In return, they will receive fees for this, to be determined by the ICAC and the Directorate General for Legal Certainty and Public Faith.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The aim is to encourage Registrars to collaborate in managing these proceedings and to allow greater control of the filing obligation, which until now had been difficult due to the volume of companies and the limited resources allocated to these control tasks.\u00a0\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-plazo-para-resolver-el-expediente-sancionador\" style=\"font-size:18px\"><strong>2) Deadline for resolving the penalty proceedings<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">On the other hand, it regulates the\u00a0<strong>deadline for resolving and notifying the decision in the penalty proceedings\u00a0<\/strong>established in article 283 of the Capital Companies Act, setting it at\u00a0<strong>six months from the adoption by the President of the ICAC of the decision to initiate proceedings<\/strong>, without prejudice to the suspension of the proceedings and the possible extension of that deadline, in accordance with<a href=\"https:\/\/noticias.juridicas.com\/base_datos\/Admin\/559951-l-39-2015-de-1-oct-procedimiento-administrativo-comun-de-las-administraciones.html#I163\" target=\"_blank\" rel=\"noreferrer noopener\">articles 22<\/a>,<a href=\"https:\/\/noticias.juridicas.com\/base_datos\/Admin\/559951-l-39-2015-de-1-oct-procedimiento-administrativo-comun-de-las-administraciones.html#I176\" target=\"_blank\" rel=\"noreferrer noopener\">23<\/a>and 32 of the Common Administrative Procedure Law for Public Administrations.\u00a0\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-importes-de-las-sanciones\" style=\"font-size:18px\"><strong>3) Amounts of the penalties<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Finally, section 2 of the Eleventh Additional Provision establishes the\u00a0<strong>criteria for determining the amount of the penalty<\/strong>, in accordance with the limits established in the Capital Companies Act, these criteria being the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The\u00a0<strong>the penalty will be<\/strong>\u00a0from\u00a0<strong>0.5 per thousand of the total amount of the asset items<\/strong>,\u00a0<strong>plus<\/strong>\u00a0<strong>0.5 per thousand of the sales figure<\/strong>\u00a0of the entity included in the last tax return filed with the Tax Administration, the original of which must be provided during the proceedings.\u00a0<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>In case of\u00a0<strong>not providing the tax return<\/strong>\u00a0mentioned above, the penalty will be set at\u00a0<strong>2 percent of the share capital<\/strong>\u00a0according to the data held in the Commercial Registry.\u00a0<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>If the tax return is provided, and the\u00a0<strong>result of applying the aforementioned percentages to the<\/strong>\u00a0<strong>sum of the asset items and sales is greater than 2 percent of the share capital, the penalty will be set at the latter, reduced by 10 percent<\/strong>.\u00a0<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-otras-consecuencias-por-la-falta-de-dep-sito-de-las-cuentas-anuales\"><strong>Other consequences of failing to file the Annual Accounts<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Notwithstanding the above, in addition to these financial penalties which,\u00a0<strong>until now, seemed to be rarely applied <\/strong>and we will have to wait and see whether these new developments encourage their application, we should not forget that there are\u00a0<strong>other consequences that failure to file may entail<\/strong>\u00a0which are especially relevant not only for the company, but also for the members of its management body:\u00a0\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Provisional closure of the registry sheet<\/strong>\u00a0if the accounts are not filed within one year of the end of the financial year. This registry closure will entail the\u00a0<strong>impossibility of registering any document in the Commercial Registry<\/strong>, except for the exceptions provided for in article 378.1 of the Commercial Registry Regulations (i.e. removal or resignation of directors, revocation or waiver of powers of attorney, dissolution of the company, etc.).\u00a0<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Possible\u00a0<strong>derivation of liability to the directors<\/strong>. Filing the annual accounts is one of the obligations of the company's directors, so failure to do so could be considered a breach of their duty of diligence and, therefore, they could be held liable if any damage is caused to the company.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Liability of directors for corporate debts in the event of the company's insolvency.<\/strong>\u00a0Failure to comply with the obligation to file the accounts in any of the three financial years prior to the declaration of insolvency would lead to the insolvency being classified as culpable and, consequently, the director would have to answer for the company's debts with their personal assets.\u00a0<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For all these reasons, in order to avoid any type of penalty or derivation of liability,\u00a0<strong>it is advisable to file the <\/strong>annual accounts of the companies for the last three financial years<strong>\u00a0or, where appropriate, to dissolve the company.\u00a0\u00a0<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>El pasado 1 de febrero de 2021 entraba en vigor el Decreto 2\/2021, el cual establece una serie de novedades respecto a las sanciones aplicables por la falta de dep\u00f3sito de las cuentas anuales.  <\/p>","protected":false},"author":6,"featured_media":6733,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24,16,14],"tags":[],"class_list":["post-6731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercantil","category-cat-noticias","category-cat-publicaciones"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novedades en las Sanciones por la falta de Dep\u00f3sito de las Cuentas Anuales | 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\/sanciones-falta-deposito-cuentas-anuales\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novedades en las Sanciones por la falta de Dep\u00f3sito de las Cuentas Anuales | MERAC Legal &amp; Tax Lawyers\" \/>\n<meta property=\"og:description\" content=\"El pasado 1 de febrero de 2021 entraba en vigor el Decreto 2\/2021, el cual establece una serie de novedades respecto a las sanciones aplicables por la falta de dep\u00f3sito de las cuentas anuales.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/merac.es\/en\/sanciones-falta-deposito-cuentas-anuales\/\" \/>\n<meta property=\"og:site_name\" content=\"MERAC Legal &amp; Tax Lawyers\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-11T09:30:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/merac.es\/wp-content\/uploads\/2021\/03\/MERAC-deposito-cuentas-anuales-sanciones.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"743\" \/>\n\t<meta property=\"og:image:height\" content=\"499\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mercedes Nieto Guindo - Abogada especializada en Derecho Mercantil\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mercedes Nieto Guindo - Abogada especializada en Derecho Mercantil\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/merac.es\\\/sanciones-falta-deposito-cuentas-anuales\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/merac.es\\\/sanciones-falta-deposito-cuentas-anuales\\\/\"},\"author\":{\"name\":\"Mercedes Nieto Guindo - Abogada especializada en Derecho Mercantil\",\"@id\":\"https:\\\/\\\/merac.es\\\/#\\\/schema\\\/person\\\/6f7e5145f5d58032355b4d3ed38664d5\"},\"headline\":\"Novedades en las Sanciones por la falta de Dep\u00f3sito de las Cuentas Anuales\",\"datePublished\":\"2021-03-11T09:30:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/merac.es\\\/sanciones-falta-deposito-cuentas-anuales\\\/\"},\"wordCount\":998,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/merac.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/merac.es\\\/sanciones-falta-deposito-cuentas-anuales\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/merac.es\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/MERAC-deposito-cuentas-anuales-sanciones.jpg\",\"articleSection\":[\"Mercantil\",\"Noticias\",\"Publicaciones\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/merac.es\\\/sanciones-falta-deposito-cuentas-anuales\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/merac.es\\\/sanciones-falta-deposito-cuentas-anuales\\\/\",\"url\":\"https:\\\/\\\/merac.es\\\/sanciones-falta-deposito-cuentas-anuales\\\/\",\"name\":\"Novedades en las Sanciones por la falta de Dep\u00f3sito de las Cuentas Anuales | MERAC Legal &amp; 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Tax Lawyers\"},\"image\":{\"@id\":\"https:\\\/\\\/merac.es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/merac.es\\\/#\\\/schema\\\/person\\\/6f7e5145f5d58032355b4d3ed38664d5\",\"name\":\"Mercedes Nieto Guindo - Abogada especializada en Derecho Mercantil\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e6ea4c74db5ebc487a3bef8d7bba1d7b1f0a215c0357f2e51e993832a70d8f09?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e6ea4c74db5ebc487a3bef8d7bba1d7b1f0a215c0357f2e51e993832a70d8f09?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e6ea4c74db5ebc487a3bef8d7bba1d7b1f0a215c0357f2e51e993832a70d8f09?s=96&d=mm&r=g\",\"caption\":\"Mercedes Nieto Guindo - Abogada especializada en Derecho Mercantil\"},\"description\":\"Nombre completo y especialidad: Mercedes Nieto Guindo- Abogada especializada en Derecho Mercantil. Breve biograf\u00eda profesional: Mercedes Nieto es Abogada y Economista y socia del Departamento Mercantil e Inmobiliario de MERAC LEGAL & TAX LAWYERS. Comienza su carrera profesional en el Departamento Mercantil de Garrigues y posteriormente se traslada a Qatar, para trabajar en una empresa constructora, hasta su incorporaci\u00f3n al Departamento de Mercantil de KPMG Abogados. En 2018, se une a una firma de abogados en Marbella como responsable del departamento mercantil, hasta su incorporaci\u00f3n como Socia a MERAC LEGAL & TAX LAWYERS. Est\u00e1 especializada en Derecho Mercantil-Societario, Fusiones y Adquisiciones (M&A), Inmobiliario, contrataci\u00f3n nacional e internacional y Civil. Ha participado en operaciones de M&A e Inmobiliarias en sectores de todo tipo, habiendo sido reconocida por su labor de abogada en el \u00e1rea de Derecho Mercantil y Fusiones y Adquisiciones por \u201cBest Lawyers International\u201d, siendo en 2020 galardonada con el premio a mejor abogada en dicha \u00e1rea, y nominada en los a\u00f1os 2021, 2022, 2023 y 2024. Formaci\u00f3n acad\u00e9mica: licenciada en Derecho y Administraci\u00f3n y Direcci\u00f3n de Empresas. Master Executive Derecho Empresarial. Experiencia destacada: Est\u00e1 especializada en Derecho Mercantil-Societario, Fusiones y Adquisiciones (M&A), Inmobiliario, contrataci\u00f3n nacional e internacional y Civil. Ha intervenido activamente en la realizaci\u00f3n de numerosas operaciones de reestructuraci\u00f3n empresarial y acuerdos de inversi\u00f3n, tanto a nivel nacional como internacional (i.e. fusiones, escisiones, segregaciones, cesi\u00f3n de activos). Ha participado, asimismo, en operaciones de primer nivel de adquisici\u00f3n de sociedades y en numerosos procesos de due diligence sobre sociedades de diversos sectores de actividad. De la misma forma, desarrolla su labor profesional tambi\u00e9n en otras \u00e1reas del Derecho con incidencia directa e indirecta en la empresa (Derecho Civil; Inmobiliario; Derecho de la Propiedad Intelectual, Industrial y Marcas; Negociaci\u00f3n extrajudicial; Procesal y Concursal Premios, certificaciones o asociaciones: Galardonada con el precio a la mejor abogada en el \u00e1rea de Derecho Mercantil y Fusiones y Adquisiciones por \u201cBest Lawyers International\u201d, en la edici\u00f3n de 2020 y nominada en esa misma categor\u00eda en los a\u00f1os 2021, 2022, 2023 y 2024.\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/\"],\"url\":\"https:\\\/\\\/merac.es\\\/en\\\/author\\\/mercedes-nieto\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Novedades en las Sanciones por la falta de Dep\u00f3sito de las Cuentas Anuales | MERAC Legal &amp; Tax Lawyers","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/merac.es\/en\/sanciones-falta-deposito-cuentas-anuales\/","og_locale":"en_GB","og_type":"article","og_title":"Novedades en las Sanciones por la falta de Dep\u00f3sito de las Cuentas Anuales | MERAC Legal &amp; 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Breve biograf\u00eda profesional: Mercedes Nieto es Abogada y Economista y socia del Departamento Mercantil e Inmobiliario de MERAC LEGAL & TAX LAWYERS. Comienza su carrera profesional en el Departamento Mercantil de Garrigues y posteriormente se traslada a Qatar, para trabajar en una empresa constructora, hasta su incorporaci\u00f3n al Departamento de Mercantil de KPMG Abogados. En 2018, se une a una firma de abogados en Marbella como responsable del departamento mercantil, hasta su incorporaci\u00f3n como Socia a MERAC LEGAL & TAX LAWYERS. Est\u00e1 especializada en Derecho Mercantil-Societario, Fusiones y Adquisiciones (M&A), Inmobiliario, contrataci\u00f3n nacional e internacional y Civil. Ha participado en operaciones de M&A e Inmobiliarias en sectores de todo tipo, habiendo sido reconocida por su labor de abogada en el \u00e1rea de Derecho Mercantil y Fusiones y Adquisiciones por \u201cBest Lawyers International\u201d, siendo en 2020 galardonada con el premio a mejor abogada en dicha \u00e1rea, y nominada en los a\u00f1os 2021, 2022, 2023 y 2024. Formaci\u00f3n acad\u00e9mica: licenciada en Derecho y Administraci\u00f3n y Direcci\u00f3n de Empresas. Master Executive Derecho Empresarial. Experiencia destacada: Est\u00e1 especializada en Derecho Mercantil-Societario, Fusiones y Adquisiciones (M&A), Inmobiliario, contrataci\u00f3n nacional e internacional y Civil. Ha intervenido activamente en la realizaci\u00f3n de numerosas operaciones de reestructuraci\u00f3n empresarial y acuerdos de inversi\u00f3n, tanto a nivel nacional como internacional (i.e. fusiones, escisiones, segregaciones, cesi\u00f3n de activos). Ha participado, asimismo, en operaciones de primer nivel de adquisici\u00f3n de sociedades y en numerosos procesos de due diligence sobre sociedades de diversos sectores de actividad. De la misma forma, desarrolla su labor profesional tambi\u00e9n en otras \u00e1reas del Derecho con incidencia directa e indirecta en la empresa (Derecho Civil; Inmobiliario; Derecho de la Propiedad Intelectual, Industrial y Marcas; Negociaci\u00f3n extrajudicial; Procesal y Concursal Premios, certificaciones o asociaciones: Galardonada con el precio a la mejor abogada en el \u00e1rea de Derecho Mercantil y Fusiones y Adquisiciones por \u201cBest Lawyers International\u201d, en la edici\u00f3n de 2020 y nominada en esa misma categor\u00eda en los a\u00f1os 2021, 2022, 2023 y 2024.","sameAs":["https:\/\/www.linkedin.com\/"],"url":"https:\/\/merac.es\/en\/author\/mercedes-nieto\/"}]}},"_links":{"self":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/posts\/6731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/comments?post=6731"}],"version-history":[{"count":0,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/posts\/6731\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/media\/6733"}],"wp:attachment":[{"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/media?parent=6731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/categories?post=6731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/merac.es\/en\/wp-json\/wp\/v2\/tags?post=6731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}