{"id":33603,"date":"2026-04-28T08:30:47","date_gmt":"2026-04-28T06:30:47","guid":{"rendered":"https:\/\/addwill.eu\/?p=33603"},"modified":"2026-04-28T08:30:47","modified_gmt":"2026-04-28T06:30:47","slug":"restabliment-de-lanomenada-moratoria-societaria-per-perdues-derivades-de-la-covid-19","status":"publish","type":"post","link":"https:\/\/addwill.eu\/ca\/restabliment-de-lanomenada-moratoria-societaria-per-perdues-derivades-de-la-covid-19\/","title":{"rendered":"Restabliment de l\u2019anomenada \u00abmorat\u00f2ria societ\u00e0ria\u00bb per p\u00e8rdues derivades de la COVID-19"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">El passat 21 de mar\u00e7 es va publicar al BOE el <strong>Reial decret llei 7\/2026<\/strong>, pel qual s\u2019aprova el <strong>Pla integral de resposta a la crisi a l\u2019Orient Mitj\u00e0<\/strong>, ja en vigor, que t\u00e9 per objectiu mitigar les conseq\u00fc\u00e8ncies econ\u00f2miques negatives de les diferents crisis esdevingudes.<\/p>\n<p style=\"text-align: justify;\">Amb la nova norma es restableix (fins ara suspesa) l\u2019aplicaci\u00f3 de l\u2019anomenada <strong>\u00abmorat\u00f2ria societ\u00e0ria\u00bb<\/strong> o r\u00e8gim excepcional per p\u00e8rdues derivades de la COVID-19, en virtut de la qual, fins al tancament dels exercicis iniciats el 2026, no es consideraran ni es computaran les p\u00e8rdues empresarials acumulades corresponents als exercicis 2020 i 2021 per determinar la concurr\u00e8ncia de la causa de dissoluci\u00f3 per p\u00e8rdues regulada a l\u2019article 363.1.e) del text ref\u00f3s de la Llei de societats de capital.<\/p>\n<p style=\"text-align: justify;\">A m\u00e9s, per facilitar l\u2019aplicaci\u00f3 de la morat\u00f2ria, la norma preveu <strong>diverses mesures<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><strong>1-<\/strong>En primer lloc, la possibilitat de re formular els comptes anuals, permetent als administradors que ja els haguessin formulat abans de la data d\u2019entrada en vigor del Reial decret llei 7\/2026 re formular-los en el termini m\u00e0xim d\u2019un (1) mes des d\u2019aquesta entrada en vigor. Aix\u00ed mateix, la junta general podr\u00e0 aprovar els comptes anuals de l\u2019exercici 2025 dins dels tres (3) mesos seg\u00fcents a la nova formulaci\u00f3.<\/p>\n<p style=\"text-align: justify;\"><strong>2-<\/strong> En segon lloc, per a aquelles juntes generals ja convocades abans de l\u2019entrada en vigor de la norma i encara no celebrades, l\u2019\u00f2rgan d\u2019administraci\u00f3 podr\u00e0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>modificar el lloc, la data i l\u2019hora de celebraci\u00f3, o<\/li>\n<li>revocar l\u2019acord de convocat\u00f2ria, amb una antelaci\u00f3 m\u00ednima de 72 hores.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A <strong>addwill<\/strong> disposem de diferents especialitats que poden ajudar les empreses a gestionar aquest final de la morat\u00f2ria comptable i les seves conseq\u00fc\u00e8ncies.<\/p>\n<p style=\"text-align: justify;\">No dubteu a contactar amb els nostres experts del departament a trav\u00e9s del tel\u00e8fon 934 875 200, el correu electr\u00f2nic comunicacio@addwill.eu o fent <a href=\"https:\/\/addwill.eu\/ca\/contactar\/\"><em><u>clic aqu\u00ed<\/u><\/em><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; El passat 21 de mar\u00e7 es va publicar al BOE el Reial decret llei 7\/2026, pel qual s\u2019aprova el Pla integral de resposta  [&#8230;]<\/p>\n","protected":false},"author":12,"featured_media":33642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1466],"tags":[],"class_list":["post-33603","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercantil-ca"],"_links":{"self":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/33603","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/comments?post=33603"}],"version-history":[{"count":1,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/33603\/revisions"}],"predecessor-version":[{"id":33647,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/33603\/revisions\/33647"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/media\/33642"}],"wp:attachment":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/media?parent=33603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/categories?post=33603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/tags?post=33603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}