{"id":807,"date":"2026-03-01T07:19:21","date_gmt":"2026-03-01T07:19:21","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=807"},"modified":"2026-03-09T11:29:55","modified_gmt":"2026-03-09T11:29:55","slug":"operacion-societaria-que-fecha-prima","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/operacion-societaria-que-fecha-prima\/","title":{"rendered":"Operaci\u00f3n societaria \u00bfqu\u00e9 fecha prima?"},"content":{"rendered":"

Es habitual que, por necesidades de las empresas, se apure a realizar una\u00a0operaci\u00f3n societaria\u00a0de ampliaciones y reducciones de capital a final de a\u00f1o.<\/p>\n

Ocurre que, en ocasiones, se apura tanto que no es posible realizar\u00a0la\u00a0inscripci\u00f3n\u00a0de la operaci\u00f3n en el Registro Mercantil hasta el a\u00f1o siguiente. Si adem\u00e1s, por el motivo que sea, la escritura tiene defectos, puede que no se inscriba hasta despu\u00e9s de formuladas las cuentas anuales.<\/p>\n

Entonces, \u00bfde que a\u00f1o es la operaci\u00f3n societaria?<\/p>\n

Para la normativa\u00a0contable\u00a0lo que prima es la\u00a0fecha\u00a0en que se inscribe en el Registro Mercantil. Mientras no est\u00e9 inscrita, se considera una deuda.<\/p>\n

Para la normativa\u00a0fiscal, prima la\u00a0fecha\u00a0de la operaci\u00f3n societaria. De forma que los rendimientos que se pongan de manifiesto por la operaci\u00f3n, tributar\u00e1n en el ejercicio de la operaci\u00f3n.<\/p>\n","protected":false},"excerpt":{"rendered":"

Es habitual que, por necesidades de las empresas, se apure a realizar una\u00a0operaci\u00f3n societaria\u00a0de ampliaciones y reducciones de capital a final de a\u00f1o. Ocurre que, en ocasiones, se apura tanto que no es posible realizar\u00a0la\u00a0inscripci\u00f3n\u00a0de la operaci\u00f3n en el Registro Mercantil hasta el a\u00f1o siguiente. Si adem\u00e1s, por el motivo que sea, la escritura tiene […]<\/p>\n","protected":false},"author":6,"featured_media":811,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"\nOperaci\u00f3n societaria \u00bfqu\u00e9 fecha prima?<\/title>\n<meta name=\"description\" content=\"Es habitual que, por necesidades de las empresas, se apure a realizar una\u00a0operaci\u00f3n societaria\u00a0de ampliaciones y reducciones de capital a final de a\u00f1o.\" \/>\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.alfonsea.com\/es\/operacion-societaria-que-fecha-prima\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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