{"id":99308,"date":"2026-10-21T08:00:00","date_gmt":"2026-10-21T06:00:00","guid":{"rendered":"https:\/\/sellaresga.com\/?p=99308"},"modified":"2026-09-15T12:59:57","modified_gmt":"2026-09-15T10:59:57","slug":"la-importancia-de-legalitzar-els-llibres","status":"publish","type":"post","link":"https:\/\/sellaresga.com\/ca\/la-importancia-de-legalitzar-els-llibres\/","title":{"rendered":"La import\u00e0ncia de legalitzar els llibres"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La legalitzaci\u00f3 dels llibres societaris i d&#8217;alguns llibres comptables d&#8217;una empresa \u00e9s obligat\u00f2ria i ha de fer-se telem\u00e0ticament. El seu incompliment pot comportar sancions econ\u00f2miques i responsabilitat per als administradors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A continuaci\u00f3, li expliquem com complir amb el que s&#8217;estableix a la normativa i les conseq\u00fc\u00e8ncies de no fer-ho.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Qu\u00e8 \u00e9s la legalitzaci\u00f3 de llibres?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Totes les societats mercantils estan obligades a portar determinats llibres comptables i societaris.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La legalitzaci\u00f3 de llibres \u00e9s un tr\u00e0mit registral mitjan\u00e7ant el qual aquests documents obligatoris es presenten davant el Registre Mercantil, que s&#8217;encarrega de \u00abprecintar-los\u00bb perqu\u00e8 no puguin modificar-se despr\u00e9s del tancament de l&#8217;exercici.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tipus de llibres<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Comptables<\/strong>: Els llibres comptables reflecteixen les operacions econ\u00f2miques de l&#8217;empresa. De tots ells, \u00e9s obligatori legalitzar els seg\u00fcents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El llibre d&#8217;inventaris i comptes anuals: Inclou un balan\u00e7 inicial detallat, uns balan\u00e7os de comprovaci\u00f3 (sumes i saldos) -almenys trimestrals-, un inventari de tancament de l&#8217;exercici i els comptes anuals.<\/li>\n\n\n\n<li>El llibre diari: Registra, dia a dia, totes les operacions de l&#8217;empresa (pagaments, cobraments, etc.), aix\u00ed com el seu import i la seva data.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Societaris<\/strong>: A m\u00e9s de la comptabilitat, la societat ha de reflectir formalment el seu funcionament intern mitjan\u00e7ant els seg\u00fcents llibres:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El llibre d&#8217;actes: Cont\u00e9 les actes de les reunions de la junta de socis o de les celebrades pel consell d&#8217;administraci\u00f3.<\/li>\n\n\n\n<li>El llibre registre de socis (o d&#8217;accions nominatives, en cas de les SA): Reflecteix la titularitat de les participacions o les accions, aix\u00ed com les transmissions i grav\u00e0mens sobre aquestes i les modificacions del capital social. Per tant, amb aquest llibre s&#8217;acredita qui \u00e9s soci o accionista i en quin percentatge. Nom\u00e9s ser\u00e0 necessari legalitzar aquest llibre quan hi hagi hagut canvis, com la compravenda de participacions socials o accions o la constituci\u00f3 d&#8217;un gravamen sobre aquestes, entre altres.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Societats unipersonals (SLU)<\/strong>: En les societats amb un sol soci, tamb\u00e9 ha de legalitzar-se el llibre de contractes amb el soci \u00fanic. Aquest llibre documenta tots els contractes subscrits entre el soci \u00fanic i la societat (recordi que la llei exigeix que es transcriguin literalment).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Presentaci\u00f3 Telem\u00e0tica<\/strong>: Tots els llibres obligatoris han d&#8217;emplenar-se en suport electr\u00f2nic i han de presentar-se anualment per via telem\u00e0tica davant el Registre Mercantil.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El termini \u00e9s de quatre mesos des del tancament de l&#8217;exercici. Per tant, si l&#8217;exercici social es tanca el 31 de desembre, la data l\u00edmit ser\u00e0 el 30 d&#8217;abril (o el seg\u00fcent dia h\u00e0bil).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Certificaci\u00f3<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Una vegada presentats els llibres, el Registrador comprovar\u00e0 la documentaci\u00f3. Aqu\u00ed poden succeir dues coses:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si no existeixen defectes, estendr\u00e0 una certificaci\u00f3 de legalitzaci\u00f3, amb la qual es \u00abprecinta\u00bb o tanca el llibre, que tamb\u00e9 notificar\u00e0 per via telem\u00e0tica.<\/li>\n\n\n\n<li>Si hi ha defectes (per exemple, hi ha omissions, s&#8217;han enumerat les participacions de manera incorrecta, falta algun document, etc.), tamb\u00e9 es notificar\u00e0 telem\u00e0ticament per a poder esmenar-los i continuar amb el tr\u00e0mit de legalitzaci\u00f3.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conseq\u00fc\u00e8ncies de la no presentaci\u00f3<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sancions: En general, la llei preveu una multa de 150 euros, encara que en casos greus pot ser de fins a 6.000 euros. A m\u00e9s, en cas de concurs culpable, la falta de legalitzaci\u00f3 pot servir com un argument addicional per a responsabilitzar personalment als administradors pels deutes socials.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si t\u00e9 dubtes o vol ampliar la informaci\u00f3, contacti amb nosaltres a <a href=\"mailto:info@sellaresga.com\">info@sellaresga.com<\/a> o b\u00e9 al tel\u00e8fon 934674467<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/sellaresga.com\/ca\/servicio\/assessoria-comptable-per-a-empreses\/\">Assessoria comptable per a empreses amb visi\u00f3 estrat\u00e8gica | Sellar\u00e8s<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La legalitzaci\u00f3 dels llibres societaris i d&#8217;alguns llibres comptables d&#8217;una empresa \u00e9s obligat\u00f2ria i ha de fer-se telem\u00e0ticament. El seu incompliment pot comportar sancions econ\u00f2miques i responsabilitat per als administradors. A continuaci\u00f3, li expliquem com complir amb el que s&#8217;estableix a la normativa i les conseq\u00fc\u00e8ncies de no fer-ho. Qu\u00e8 \u00e9s la legalitzaci\u00f3 de llibres? [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":99309,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ocean_front_end_style_editor":"no","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[178],"tags":[183,353,213,181],"class_list":["post-99308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacio-ca","tag-asessoria","tag-comptabilitat-2","tag-consultoria-2","tag-sellares-3","entry","has-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La import\u00e0ncia de legalitzar els llibres - Sellar\u00e8s 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:\/\/sellaresga.com\/ca\/la-importancia-de-legalitzar-els-llibres\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La import\u00e0ncia de legalitzar els llibres - Sellar\u00e8s Assessors\" \/>\n<meta property=\"og:description\" content=\"La legalitzaci\u00f3 dels llibres societaris i d&#8217;alguns llibres comptables d&#8217;una empresa \u00e9s obligat\u00f2ria i ha de fer-se telem\u00e0ticament. El seu incompliment pot comportar sancions econ\u00f2miques i responsabilitat per als administradors. A continuaci\u00f3, li expliquem com complir amb el que s&#8217;estableix a la normativa i les conseq\u00fc\u00e8ncies de no fer-ho. Qu\u00e8 \u00e9s la legalitzaci\u00f3 de llibres? 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El seu incompliment pot comportar sancions econ\u00f2miques i responsabilitat per als administradors. A continuaci\u00f3, li expliquem com complir amb el que s&#8217;estableix a la normativa i les conseq\u00fc\u00e8ncies de no fer-ho. Qu\u00e8 \u00e9s la legalitzaci\u00f3 de llibres? 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