{"id":6189,"date":"2025-04-29T00:00:00","date_gmt":"2025-04-29T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/mas-plazo-para-formular-cuentas\/"},"modified":"2025-04-29T00:00:00","modified_gmt":"2025-04-29T00:00:00","slug":"mas-plazo-para-formular-cuentas","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/mas-plazo-para-formular-cuentas\/","title":{"rendered":"M\u00e1s plazo para formular cuentas"},"content":{"rendered":"<p>Para amortiguar los efectos de la crisis provocada por el COVID-19, se estableci\u00f3, entre otras medidas, que <i>las p\u00e9rdidas de los ejercicios 2020 y 2021 no computar\u00edan a efectos de determinar si una empresa se encontraba en causa de disoluci\u00f3n<\/i>. Pues bien, mediante un real decreto publicado el 9 de abril de 2025, esta medida se ha <i>prorrogado hasta la finalizaci\u00f3n del ejercicio que se inicie en 2025<\/i>, con las siguientes consecuencias:<\/p>\n<ul>\n<li><i>Reformulaci\u00f3n de cuentas<\/i>. Dado que a 9 de abril de 2025 muchas empresas ya deber\u00edan haber formulado sus cuentas (todas las que cierren el ejercicio a 31 de diciembre), <i>se les concede el plazo de un mes <\/i>(hasta el 9 de mayo de 2025) <i>para reformularlas, teniendo en cuenta la pr\u00f3rroga de esta moratoria contable<\/i>.<\/li>\n<\/ul>\n<ul>\n<li><i>Aprobaci\u00f3n en junta y presentaci\u00f3n en el\u00a0registro<\/i>. Por tanto, quedan alargados tambi\u00e9n los plazos para la aprobaci\u00f3n de las cuentas en junta (tres meses desde el cierre del ejercicio; es decir, como m\u00e1ximo, hasta el 9 de julio de 2025) y para su presentaci\u00f3n en el Registro (un mes desde la aprobaci\u00f3n; es decir, como m\u00e1ximo, hasta el 9 de agosto de 2025).<\/li>\n<\/ul>\n<p>Cabe recordar que acogerse a esta moratoria contable requiere indicarlo en las propias cuentas, haciendo menci\u00f3n de la normativa que ampara, en este caso, la exclusi\u00f3n de las p\u00e9rdidas de los ejercicios 2020 y 2021. Asimismo, ser\u00e1 muy conveniente informar a los socios en la convocatoria a la Junta General sobre este extremo, a los efectos de justificar el retraso en la celebraci\u00f3n de la junta de aprobaci\u00f3n de cuentas.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros asesores le informar\u00e1n de c\u00f3mo actuar en caso de que quiera acogerse a esta medida y le orientar\u00e1n a la hora de redactar los documentos oportunos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Para amortiguar los efectos de la crisis provocada por el COVID-19, se estableci&oacute;, entre otras medidas, que las p&eacute;rdidas de los ejercicios 2020 y 2021 no computar&iacute;an a efectos de determinar si una empresa se encontraba en causa de disoluci&oacute;n. Pues bien, mediante un real decreto publicado el 9 de abril de 2025, esta medida [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6190,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[93],"tags":[],"class_list":["post-6189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercantil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\u00e1s plazo para formular cuentas | 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\/mas-plazo-para-formular-cuentas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00e1s plazo para formular cuentas | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Para amortiguar los efectos de la crisis provocada por el COVID-19, se estableci&oacute;, entre otras medidas, que las p&eacute;rdidas de los ejercicios 2020 y 2021 no computar&iacute;an a efectos de determinar si una empresa se encontraba en causa de disoluci&oacute;n. Pues bien, mediante un real decreto publicado el 9 de abril de 2025, esta medida [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.contem.es\/es\/mas-plazo-para-formular-cuentas\/\" \/>\n<meta property=\"og:site_name\" content=\"Contem Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-29T00:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png\" \/>\n<meta name=\"author\" content=\"rss\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:site\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"rss\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" 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