{"id":5877,"date":"2025-03-04T00:00:00","date_gmt":"2025-03-04T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/aportacion-no-dineraria-a-una-sl\/"},"modified":"2025-03-04T00:00:00","modified_gmt":"2025-03-04T00:00:00","slug":"aportacion-no-dineraria-a-una-sl","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/aportacion-no-dineraria-a-una-sl\/","title":{"rendered":"Aportaci\u00f3n no dineraria a una SL"},"content":{"rendered":"<p>Las aportaciones no dinerarias pueden ser bienes muebles (maquinaria, veh\u00edculos) o inmuebles, derecho de propiedad intelectual (patentes o marcas comerciales), derechos de cr\u00e9dito, empresas o establecimientos\u2026 Eso s\u00ed, el socio responde de lo que aporte:<\/p>\n<ul>\n<li><em>Valoraci\u00f3n<\/em>. En las SL no es necesario la aportaci\u00f3n de un informe elaborado por un experto, como ocurre en las SA. No obstante, si la sociedad o alguno de los socios no est\u00e1 conforme con la valoraci\u00f3n dada por el socio, podr\u00e1 ejercitar acciones contra \u00e9ste y obligarle a aportar la diferencia entre el valor real aportado y el de las participaciones recibidas.<\/li>\n<\/ul>\n<ul>\n<li><em>Saneamiento por vicios<\/em>. Si aparecen vicios o defectos, el socio aportante deber\u00e1 resarcir a la sociedad. En el caso de las aportaciones de derechos de cr\u00e9dito, responder\u00e1 de la solvencia del deudor y su devoluci\u00f3n.<\/li>\n<\/ul>\n<p>En la escritura p\u00fablica de constituci\u00f3n de la SL o en una posterior de ampliaci\u00f3n de capital, se debe reflejar cu\u00e1l es la valoraci\u00f3n a efectos contables del bien o derecho aportado, as\u00ed como el n\u00famero concreto de participaciones que a cambio se atribuyen al socio. Asimismo, hay que prestar atenci\u00f3n a la fiscalidad de la operaci\u00f3n, que podr\u00eda implicar la necesidad de emitir una factura a la sociedad (y repercutir IVA seg\u00fan el caso).<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros asesores estudiar\u00e1n su caso y le indicar\u00e1n c\u00f3mo valorar los bienes aportados para evitar responsabilidades en todos los \u00e1mbitos de la operaci\u00f3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las aportaciones no dinerarias pueden ser bienes muebles (maquinaria, veh&iacute;culos) o inmuebles, derecho de propiedad intelectual (patentes o marcas comerciales), derechos de cr&eacute;dito, empresas o establecimientos&hellip; Eso s&iacute;, el socio responde de lo que aporte: Valoraci&oacute;n. En las SL no es necesario la aportaci&oacute;n de un informe elaborado por un experto, como ocurre en las [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5878,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[93],"tags":[],"class_list":["post-5877","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercantil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aportaci\u00f3n no dineraria a una SL | Contem Assessors<\/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:\/\/www.contem.es\/es\/aportacion-no-dineraria-a-una-sl\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aportaci\u00f3n no dineraria a una SL | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Las aportaciones no dinerarias pueden ser bienes muebles (maquinaria, veh&iacute;culos) o inmuebles, derecho de propiedad intelectual (patentes o marcas comerciales), derechos de cr&eacute;dito, empresas o establecimientos&hellip; Eso s&iacute;, el socio responde de lo que aporte: Valoraci&oacute;n. 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