José Luis Borreguero. Abogado.
Hasta ahora, para constituir una sociedad limitada, aparte de obtener la correspondiente denominación de la futura entidad a través del Registro Mercantil Central, era obligatorio aportar el capital social inicial (normalmente el mínimo de 3.000 €) en una cuenta bancaria, y obtener un certificado del banco del tal ingreso, siempre que se tratara de aportaciones dinerarias.
Pues bien, la Ley 11/2018 de 28 de diciembre (que modifica el Código de Comercio, la Ley de Sociedades de Capital y la Ley de Auditorías), ha modificado la necesidad de acreditar dicha aportación dineraria inicial, bastando ahora con la manifestación de los socios en la escritura de constitución, que responderán solidariamente frente a la sociedad y frente a los acreedores sociales de la realidad de las aportaciones. Dicho de otro modo, que responden de las cantidades que cada uno dice aportar a la sociedad.
Evidentemente, dicha aportación dineraria deberá realizarse posteriormente a la sociedad. Pero ya no es necesario justificar la misma mediante el ingreso en cuenta bancaria.
Ello responde a la actual ralentización en los trámites bancarios motivados por la aplicación más rigorista de la normativa de blanqueo de capitales y protección de datos. Lo que antes era un trámite sencillo para la apertura de una cuenta bancaria para una sociedad en constitución, ahora supone varios días y la aportación de diversa documentación de los socios, y, en otro caso, la imposibilidad de disponer de los fondos aportados hasta la inscripción de la constitución.
Aparte, de este modo, se viene a equiparar la constitución de las sociedades con aportaciones dinerarias y con aportaciones no dinerarias (como la aportación de bienes muebles), ya que en este segundo caso, no había que acreditar la existencia o valor de dichos bienes.
Esta modificación tendrá evidentes efectos prácticos, ya que agilizará de manera significativa la constitución de las sociedades limitadas. No obstante, sólo para esta figura societaria, ya que no resulta de aplicación a la constitución de sociedades anónimas. Igualmente, es posible que tenga efectos financieros y de control, ya que es muy posible que las nuevas constituciones de sociedades limitadas se realicen a partir de ahora sin el habitual ingreso bancario, y por otro lado, quizá esta nueva modalidad nos lleve a posibles riesgos de sociedades instrumentales o descapitalizadas.
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