{"id":3421,"date":"2022-07-04T14:08:22","date_gmt":"2022-07-04T12:08:22","guid":{"rendered":"https:\/\/www.aemtia.com\/?p=3421"},"modified":"2022-07-05T12:36:43","modified_gmt":"2022-07-05T10:36:43","slug":"cuentas-anuales-2021-hoja-covid","status":"publish","type":"post","link":"https:\/\/www.aemtia.com\/es\/cuentas-anuales-2021-hoja-covid\/","title":{"rendered":"Cuentas anuales 2021: Hoja Covid"},"content":{"rendered":"\n<p>Os recordamos que este <strong>ejercicio 2021<\/strong>, los nuevos modelos para la <strong>presentaci\u00f3n de cuentas anuales<\/strong> a\u00fan incluyen\u00a0la denominada\u00a0\u201c<strong><a href=\"https:\/\/www.registromercantilbcn.es\/hojacovid\/\">hoja COVID<\/a><\/strong>\u201d, que se incorpor\u00f3 en el ejercicio del a\u00f1o pasado.\u00a0<\/p>\n\n\n\n<p>Este documento tiene como objetivo analizar los efectos de la pandemia y valorar las medidas de pol\u00edtica econ\u00f3mica puestas en marcha. <\/p>\n\n\n\n<p>Aunque tiene car\u00e1cter&nbsp;excepcional y transitorio, este a\u00f1o su presentaci\u00f3n sigue siendo obligatoria.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dep\u00f3sito de cuentas anuales<\/strong><\/h2>\n\n\n\n<p>Aprovechamos tambi\u00e9n, para recordaros que este mes se cumplir\u00e1 la <strong>fecha l\u00edmite para el dep\u00f3sito de cuentas anuales, el 31 de julio de 2022<\/strong>.  <\/p>\n\n\n\n<p>Adem\u00e1s, os dejamos una lista de las <strong>sanciones<\/strong> que se pueden dar por el incumplimiento de estas obligaciones legales.&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sanciones<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>\u201cLa sanci\u00f3n ser\u00e1 del 0,5 por mil del importe total de las partidas de activo, m\u00e1s el&nbsp;0,5 por mil de la cifra de ventas de la entidad incluida en la \u00faltima declaraci\u00f3n presentada ante la Administraci\u00f3n Tributaria, cuyo original deber\u00e1 aportarse en la tramitaci\u00f3n del procedimiento.<\/p><p>En caso de no aportar la declaraci\u00f3n tributaria citada en la letra anterior, la sanci\u00f3n se establecer\u00e1 en el 2 por ciento del capital social, seg\u00fan los datos obrantes en el Registro Mercantil.<\/p><p>En caso de que se aporte la declaraci\u00f3n tributaria, y el resultado de aplicar los mencionados porcentajes a la suma de las partidas del activo y ventas fuera mayor que el&nbsp;2 por ciento del capital social, se cuantificar\u00e1 la sanci\u00f3n en este \u00faltimo reducido en un&nbsp;10 por ciento.\u201d<\/p><cite><strong>Real Decreto 2\/2021<\/strong><\/cite><\/blockquote>\n\n\n\n<p>Si tienes dudas sobre este tema, en AEMTIA <a href=\"\/contacte\">te podemos ayudar a resolverlas.&nbsp;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Os recordamos que este ejercicio 2021, los nuevos modelos para la presentaci\u00f3n de cuentas anuales a\u00fan incluyen\u00a0la denominada\u00a0\u201choja COVID\u201d, que se incorpor\u00f3 en el ejercicio del a\u00f1o pasado.\u00a0 Este documento tiene como objetivo analizar los efectos de la pandemia y valorar las medidas de pol\u00edtica econ\u00f3mica puestas en marcha. Aunque tiene car\u00e1cter&nbsp;excepcional y transitorio, este &hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_gspb_post_css":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[20],"tags":[100,105,82,79,85],"class_list":{"2":"type-post","6":"category-fiscal-es","7":"tag-autonomos","8":"tag-covid-19","9":"tag-empresas","10":"tag-leyes","11":"tag-noticias","12":"entry"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cuentas anuales 2021: Hoja Covid - Aemtia Assessors<\/title>\n<meta name=\"description\" content=\"Cuentas anuales 2021; recordatorio de la fecha l\u00edmite de presentaci\u00f3n, sanciones y la obligaci\u00f3n de inclusi\u00f3n de la Hoja COVID.\" \/>\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.aemtia.com\/es\/cuentas-anuales-2021-hoja-covid\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cuentas anuales 2021: Hoja Covid - Aemtia Assessors\" \/>\n<meta property=\"og:description\" content=\"Cuentas anuales 2021; 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