{"id":37513,"date":"2024-11-28T05:06:11","date_gmt":"2024-11-28T05:06:11","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=37513"},"modified":"2024-12-30T02:09:03","modified_gmt":"2024-12-30T02:09:03","slug":"contribution-from-partners-to-replace-losses-in-a-company","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/contribution-from-partners-to-replace-losses-in-a-company\/","title":{"rendered":"Contribution from partners to replace losses in a company"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"37513\" class=\"elementor elementor-37513\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1a00459 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a00459\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-017e204\" data-id=\"017e204\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d2c4d57 elementor-widget elementor-widget-text-editor\" data-id=\"d2c4d57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong><span style=\"color: #0000ff;\">contribution of partners<\/span><\/strong> is, despite the difficulties, to believe in what one does, to believe in a business idea.<\/p><p>Entrepreneurship is very complicated, difficult and hard.<\/p><p>If you create a company it means that you<strong> are a fighter and a brave man.<\/strong><\/p><p>And since you are <strong>injecting money into an idea<\/strong>, into your company, you should make sure that it does not cost you money.<\/p><p>If your company is making losses and does not have sufficient reserves to offset them, you should know that the partners can contribute money <strong>without the need to increase capital.<\/strong><\/p><p>What does this operation consist of and how is it taxed?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-32c7cc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32c7cc0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2929bcc\" data-id=\"2929bcc\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b472199 elementor-widget elementor-widget-heading\" data-id=\"b472199\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Shareholder contributions without capital increase<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1bd2daa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1bd2daa\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef32a31\" data-id=\"ef32a31\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8e2bc30 elementor-widget elementor-widget-text-editor\" data-id=\"8e2bc30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>Proportional Contribution<\/strong><\/h3><p>The contribution of partners to make up losses is a <span style=\"color: #0000ff;\">quick and cheap<\/span> way of regularising asset imbalances (for example, if your company has accumulated losses and the net worth is less than half of the capital, and you find yourself in legal grounds for dissolution).<\/p><p><strong>It must be approved by all the shareholders<\/strong>, as each of them must contribute a share proportional to their participation.<\/p><p>The advantage of this operation over the capital increase is that, <i>as the share capital figure is not touched,<strong> it is not necessary to sign a deed or register it<\/strong> in the Companies Register<\/i>, which saves costs.<\/p><p><strong>Justified<\/strong><\/p><p>The minutes of the shareholders&#8217; meeting at which the contribution is agreed constitute a sufficient document to justify the resolution.<\/p><p>In practice, the <span style=\"text-decoration: underline;\">model minutes of the shareholders&#8217; meeting without<\/span> capital <span style=\"text-decoration: underline;\">increase<\/span> is a document that <strong>is signed at the notary&#8217;s office.<\/strong><\/p><h3>Shareholder contribution account 118<\/h3><p>Thus, once the funds have been contributed:<\/p><ul><li><strong>Post the offsetting entry<\/strong> for the inflow of funds to <strong>account 118 &#8220;Contributions from members&#8221;<\/strong>. This is an equity account of the company.<\/li><li>At the same time, <strong>transfer this balance to the &#8220;Prior years&#8217; losses<\/strong>&#8221; <strong>account<\/strong>, cancelling all or part of the losses.<\/li><\/ul><h5 class=\"p-tab-title\">\u00a0<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f5a83c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5a83c4\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b4ef4a\" data-id=\"8b4ef4a\" 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d=&#039;M0,21c3.3,0,8.3-0.9,15.7-7.1c6.6-5.4,4.4-9.3,2.4-10.3c-3.4-1.8-7.7,1.3-7.3,8.8C11.2,20,17.1,21,24,21&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-094b5e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"094b5e0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d93f294\" data-id=\"d93f294\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7feba1 elementor-widget elementor-widget-heading\" data-id=\"a7feba1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">You may be interested in <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0fc0902 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fc0902\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-90ff63d\" data-id=\"90ff63d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68431f5 elementor-widget elementor-widget-eael-post-block\" data-id=\"68431f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-post-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"eael-post-block-68431f5\" class=\"eael-post-block post-block-style-default \">\n            <div class=\"eael-post-block-grid eael-post-appender eael-post-appender-68431f5  \"><article class=\"eael-post-block-item eael-post-block-column\">\n        <div class=\"eael-post-block-item-holder\">\n            <div class=\"eael-post-block-item-holder-inner\"><div class=\"eael-entry-media\">\n                        <div class=\"eael-entry-overlay fade-in\"><i class=\"fas fa-long-arrow-alt-right\" aria-hidden=\"true\"><\/i><a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\/\"\n                        \n                        >\n                        <\/a>\n                        <\/div>\n                        <div class=\"eael-entry-thumbnail \">\n                            <img decoding=\"async\" src=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/tributa-reduccion-capital-devolucion-aportaciones-socios-1026-300x240.jpg\" alt=\"tributa-reduccion-capital-devolucion-aportaciones-socios-1026\">\n                        <\/div>\n                    <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\">\n                                        <a class=\"eael-grid-post-link\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/how-is-capital-reduction-with-return-of-contributions-to-partners-taxed\/\" title=\"How is capital reduction with return of contributions to partners taxed?\">\n                                        How is capital reduction with return of contributions to partners taxed?\n                                        <\/a>\n\n                                    <\/h2><\/header><div class=\"eael-entry-content\"><div class=\"eael-grid-post-excerpt\"><p>The reduction of capital is a decision that companies can...<\/p><\/div><\/div>\n                    <\/div><\/div>\n        <\/div>\n    <\/article><\/div>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cb39f9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb39f9e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bda3151\" data-id=\"bda3151\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f20138a elementor-widget-divider--separator-type-pattern elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f20138a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;none&#039; stroke=&#039;black&#039; stroke-width=&#039;1&#039; stroke-linecap=&#039;square&#039; stroke-miterlimit=&#039;10&#039;%3E%3Cpath d=&#039;M0,21c3.3,0,8.3-0.9,15.7-7.1c6.6-5.4,4.4-9.3,2.4-10.3c-3.4-1.8-7.7,1.3-7.3,8.8C11.2,20,17.1,21,24,21&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1853a16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1853a16\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf7bb50\" data-id=\"cf7bb50\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9746674 elementor-widget elementor-widget-heading\" data-id=\"9746674\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Example of partner contribution<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8f59ce1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f59ce1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd8b038\" data-id=\"fd8b038\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b8eca7 elementor-widget elementor-widget-text-editor\" data-id=\"7b8eca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>Lower contribution<\/strong><\/h3><p>In many cases, moreover, acting in this way <i>will allow you to regularise your losses<strong> with a smaller contribution<\/strong> than would be necessary if you were to increase your capital<\/i>.<\/p><p><strong>For example<\/strong>, if your company has a capital of 100,000 euros, reserves of 175,000 euros and accumulated losses of 240,000 euros (the net worth is 35,000 euros and less than half of the capital), in order to regularise the situation:<\/p><ul><li>If it opts for a <strong>capital increase<\/strong>, the partners would have to make a minimum increase of <strong>\u20ac30,000<\/strong>; in that case, the capital would become \u20ac130,000 and the net assets would reach \u20ac65,000, a figure that would be equal to half of the share capital (it would no longer be less).<\/li><li>On the other hand, <strong>a shareholder contribution of<\/strong> <strong>\u20ac15,000<\/strong> would be sufficient, which would directly reduce the loss figure. In this case, the capital would still be 100,000 euros and the net assets would be 50,000 euros.<\/li><\/ul><h5 class=\"p-tab-title\">\u00a0<\/h5><h3 class=\"p-tab-title\"><strong>Final situation of the net assets after the contribution<\/strong><\/h3><table><tbody><tr><td>Item<\/td><\/tr><\/tbody><\/table><h4>With enlargement<\/h4><table><tbody><tr><td>\u00a0<\/td><\/tr><\/tbody><\/table><h4>With contribution<\/h4><table><tbody><tr><td>\u00a0<\/td><\/tr><tr><td>Capital<\/td><td>130.000<\/td><td>100.000<\/td><\/tr><tr><td>Reserves<\/td><td>175.000<\/td><td>175.000<\/td><\/tr><tr><td>Losses<\/td><td>-240.000<\/td><td>-225.000<\/td><\/tr><tr><td>Net worth<\/td><td>65.000<\/td><td>50.000<\/td><\/tr><tr><td>Net worth\/capital<\/td><td>50%<\/td><td>50%<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d2519e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2519e4\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0e25bd8\" data-id=\"0e25bd8\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c512c0c elementor-widget elementor-widget-heading\" data-id=\"c512c0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The contribution of partners to the partnership is a tax-neutral transaction.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-699e8ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"699e8ad\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8077786\" data-id=\"8077786\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad9fb5e elementor-widget elementor-widget-text-editor\" data-id=\"ad9fb5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>For the company<\/strong><\/h3><p>The fact that the losses disappear from the balance sheet <i>does not mean that your company <strong>loses the right to offset<\/strong> the Negative Taxable Income in the Corporate Income Tax (IS)<\/i> when it comes out of the red.<\/p><p>The shareholder contribution is a tax-neutral transaction<strong>. <\/strong><\/p><p>The contribution is accounted for as <strong>equity; it is not income<\/strong> and therefore does not have to be included in the tax base for tax purposes.<\/p><h3><strong>For the shareholder<\/strong><\/h3><p>For the shareholders, this cash contribution means a <strong>higher acquisition value of their shares<\/strong>, initially <strong>with no tax impact<\/strong>.<\/p><p>However, when they sell them, <i>these shares will have a higher acquisition value<\/i> (so <strong>the possible gains<\/strong> and taxation for personal income tax purposes <strong>will be lower<\/strong>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-73bdb9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73bdb9a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eef4ba9\" data-id=\"eef4ba9\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aac7cbe elementor-widget elementor-widget-text-editor\" data-id=\"aac7cbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The contribution of shareholders to make up for losses makes it possible to regularise the company&#8217;s asset situation without incurring notary and registration costs.<\/p><p>In addition, the contributions to be made are lower than those that would be required for a capital increase.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The contribution of partners is, despite the difficulties, to believe in what one does, to believe in a business idea. Entrepreneurship is very complicated, difficult and hard. If you create a company it means that you are a fighter and a brave man. And since you are injecting money into an idea, into your company, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":35414,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-37513","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/aportacion-de-socios-1140x445.jpg",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/aportacion-de-socios-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/aportacion-de-socios-300x169.jpg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/11\/aportacion-de-socios.jpg",1920,1080,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.5) - 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