Noemí Hernández Merchán. Abogada Asociada.
Todas las sociedades mercantiles están obligadas a llevar una serie de libros oficiales, tanto desde el punto de vista mercantil, que es en el que nos vamos a centrar, como desde el punto de vista fiscal y contable.
¿Cuáles son los libros obligatorios que exige la legislación mercantil para las sociedades?
Libro de actas. En este libro se debe recoger todos y cada uno de los acuerdos adoptados en la Junta General, tanto ordinarias como Extraordinarias. En el caso de que el órgano de administración de la sociedad sea un Consejo de Administración también existirá un libro de actas en el que se recogerán los acuerdos que adopte este órgano de administración. En cada acta debe reflejarse con detalle la convocatoria de la Junta, el orden del día, los asistentes, los asuntos tratados, las votaciones y los acuerdos adoptados.
Libro registro de socios, de la sociedad o de acciones. Dependiendo de la forma social adoptada, este libro recibe diferentes nominaciones:
– Libro Registro de Socios, en el caso de:
o Sociedades de Responsabilidad Limitada (S.L.)
o Sociedades limitadas laborales (S.L.L.)
o Y sociedades de garantía recíproca (S.G.R.).
– Libro de registro de la sociedad o de contratos, en el caso de sociedades de responsabilidad limitada unipersonal (S.L.U.), en el que deberán figurar los acuerdos con el socio único.
– Libro de registro de acciones, en el caso de:
o Sociedades Anónimas (S.A.)
o Sociedades Anónimas Laborales (S.A.L.)
o Y sociedades comanditarias por acciones, en caso de que la sociedad tenga acciones nominativas.
En este libro se registra la identidad de los socios que son propietarios de cada una de las participaciones o acciones en las que se encuentra dividida el capital social de la Sociedad, así como las sucesivas transmisiones que de las mismas se lleven a cabo.
Deben registrarse también las cargas y embargos que puedan existir o gravar cada una de las participaciones o acciones, cuestión ésta que hoy día resulta de suma importancia, ya que el embargo de acciones o participaciones es una petición cada vez más frecuente en los Juzgados y Tribunales, lo que motiva que el órgano judicial solicite una certificación de este libro con la finalidad de conocer la identidad de los socios y proceder al embargo de sus participaciones o acciones.
En este punto es necesario preguntarnos ¿y quién es la persona que está legalmente obligada a la llevanza y custodia de esos libros?
La persona que es responsable de todos los libros y que por lo tanto está obligada a llevarlos de manera diligente y custodiarlos es el administrador de la sociedad o el secretario del Consejo de Administración. Por ello el cumplimiento negligente de esta obligación es un indicio que, junto con otros, puede dar pie a la exigencia de responsabilidad personal del administrador incluyendo en esta responsabilidad la calificación como culpable de un eventual concurso que pudiera existir.
Por último, vamos a hacer referencia a la obligación del administrador de la sociedad o del secretario del Consejo de Administración de legalizar los libros mercantiles. La legalización consiste en la presentación de los libros en el Registro Mercantil que corresponda al domicilio social de la empresa para que el registrador mediante una diligencia, en la que se identifica al empresario y se refiere el tipo de libro de que se trata, y sellado valide la originalidad de los libros, evitando así su posterior manipulación.
Hoy día, y desde que entrara en vigor la Ley 14/2.013 de apoyo a los emprendedores y su internacionalización, la única forma de legalizar los libros mercantiles es el formato electrónico y la vía telemática y así, en los actuales libros con formato digital o electrónico, ese sellado del Registrador se lleva a cabo mediante certificación electrónica y firma digital.
Fotografía unsplash.com
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