Noemí Hernández Merchán. Abogada Asociada Leónolarte.
Todas las sociedades mercantiles tienen la obligación de formular aprobar y depositar en el Registro Mercantil las cuentas anuales; con carácter general deben cumplir con esta obligación:
• Las sociedades anónimas.
• Las sociedades de responsabilidad limitada.
• Las sociedades comanditarias por acciones y de garantía recíproca.
• Las sociedades colectivas y comanditarias simples, cuando a la fecha de cierre del ejercicio, todos los socios colectivos sean sociedades españolas o extranjeras.
• Las sociedades extranjeras que tengan abiertas sucursales en España.
La finalidad de las cuentas anuales no es otra que mostrar a los terceros que quieran contratar con la sociedad, la situación financiera y el patrimonio de la entidad.
a) Formulación de las cuentas.
El administrador o administradores de la Sociedad son los que tienen la obligación de formular y firmar las cuentas sociales, el informe de gestión y la propuesta de aplicación del resultado. Las cuentas, el informe de gestión y la propuesta de aplicación se deben formular en el plazo máximo de tres meses una vez que se cierra el ejercicio, que normalmente se hace coincidir con el año natural y fiscal.
b) Aprobación de las cuentas.
Las cuentas anuales necesariamente se deben aprobar por la junta general, debidamente convocada al efecto.
c) Presentación y depósito de las cuentas.
El depósito de las cuentas en el registro mercantil es también obligación del órgano de administración, y debe hacerlo en el plazo de un mes desde que las mismas fueran aprobadas por la Junta General. El administrador o administradores junto con las cuentas, debe presentar la certificación de los acuerdos de la junta de aprobación de aquellas.
Es importante precisar que si la Junta General no llegase a aprobar las cuentas, el órgano de administración tiene igualmente la obligación de presentar en el registro mercantil la certificación del acta en la que haga constar la no aprobación de las cuentas expresando la causa de no aprobación.
¿Cuáles son las consecuencias de no depositar las cuentas anuales en el Registro Mercantil?
En este punto se debe diferenciar las consecuencias que la falta de depósito de las cuentas anuales tiene para la sociedad y para los administradores.
Para la sociedad, además del impacto negativo en la imagen de la empresa que va a afectar a las relaciones de la sociedad con terceros y especialmente a sus relaciones con los bancos y entidades financieras, las principales consecuencias son:
Para el administrador las principales consecuencias son:
Por último se quiere indicar que si bien la obligación de auditar las cuentas sólo es exigible para determinadas entidades, sí resulta aconsejable hacerlo sobre todo de cara a las negociaciones con las entidades bancarias y financieras, especialmente si lo que se quiere conseguir es financiación.
Fotografías unsplash.com
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