Los órganos de gobierno de una Sociedad Limitada
La diferenciación entre un empresario unipersonal y una sociedad mercantil radica, principalmente, en que en la segunda propiedad y gestión pueden estar disociadas. Este es el principal motivo por el que conviene conocer los órganos de gobierno de una Sociedad Limitada. La idea es que, a la larga, te resulte más sencillo realizar las gestiones y eso repercutirá positivamente en el funcionamiento de la empresa. Este artículo arroja luz sobre una cuestión desconocida para muchos.
Los distintos órganos de gobierno de una Sociedad Limitada
La Sociedad Limitada cuenta con unos propietarios que son los socios. Si bien la ley permite que una Sociedad Limitada sea unipersonal, hay la posibilidad de que varias personas tengan participaciones. La Ley de Sociedades de Capital impone la existencia de unos órganos de gobierno.
La Junta General de Socios es el órgano de gobierno supremo de la sociedad. Tiene que ser representativa de la propiedad y reunirse, como mínimo, una vez al año. Las funciones de este órgano son las siguientes:
- Aprobar el balance contable y la cuenta de pérdidas y ganancias. Este es el punto más importante porque esta información se enviará al Registro Mercantil.
- Aprobar la gestión de los encargados o, en su caso, destituirlos y nombrar a otros. Es importante señalar, no obstante, que esto solo sucederá cuando la gestión esté disociada de la propiedad.
- Aprobar cualquier cambio que proceda en los Estatutos de la sociedad. Este paso es obligatorio, aun cuando el cambio venga impuesto por la legislación vigente.
- Acordar las ampliaciones de capital, fusiones o disolución, siempre según lo que estipule la ley.
- Acordar cambios en los derechos de suscripción o adquisición preferente. Conviene recordar que en las sociedades mercantiles existe el derecho de tanteo y que se puede limitar la entrada de nuevos socios.
- La compra o venta de activos esenciales desde o a otra sociedad.
La experiencia nos indica, en realidad, que la convocatoria de este órgano es desigual. Las pequeñas SL solo convocan el órgano una vez al año, cuando es obligatorio por ley. Sí es posible que las sociedades de un cierto tamaño tengan que convocar con más frecuencia la Junta General.
Conclusión
Hoy es común que muchos autónomos pasen a ser propietarios de Sociedades Limitadas. No en vano, esta fórmula pasa a ser recomendable a partir de un cierto nivel de beneficios por dos razones. En primer lugar, porque la responsabilidad se limita al capital que aportes. El segundo motivo de peso es que acabarás pagando menos impuestos.
Conocer los órganos de gobierno de una Sociedad Limitada es, pues, una cuestión práctica para muchos. La Gestoría Fiscal Contable se encarga de asesorarte y elaborar la documentación necesaria para enviar a la Administración. Ofrecemos a los clientes un servicio integral y estamos especializados en autónomos y PYMES. La mayoría de los usuarios quedan satisfechos porque ahorran tiempo en gestiones y dinero por posibles sanciones.
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