{"id":23462,"date":"2024-03-31T01:21:04","date_gmt":"2024-03-31T01:21:04","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=23462"},"modified":"2024-04-05T06:23:20","modified_gmt":"2024-04-05T06:23:20","slug":"derivation-de-la-dette-de-la-securite-sociale-envers-ladministrateur","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/derivation-de-la-dette-de-la-securite-sociale-envers-ladministrateur\/","title":{"rendered":"D\u00e9rivation de la dette de la s\u00e9curit\u00e9 sociale envers l&rsquo;administrateur"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23462\" class=\"elementor elementor-23462\" 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-ba252f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba252f8\" 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-ee55690\" data-id=\"ee55690\" 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-b4b8fd9 elementor-widget elementor-widget-text-editor\" data-id=\"b4b8fd9\" 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<div id=\"articleIntro\" class=\"articleIntro\">Lorsqu&rsquo;une entreprise a des dettes envers la s\u00e9curit\u00e9 sociale en Espagne, l&rsquo;administrateur de l&rsquo;entreprise peut se retrouver solidairement responsable du paiement de la dette. D\u00e9couvrez dans quels cas cette responsabilit\u00e9 peut exister et comment l&rsquo;\u00e9viter.<\/div>\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-cd195e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd195e6\" 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-ca40ea7\" data-id=\"ca40ea7\" 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-3493d6f elementor-widget elementor-widget-heading\" data-id=\"3493d6f\" 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\">Responsabilit\u00e9 du directeur de la soci\u00e9t\u00e9 anonyme<\/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-4454116 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4454116\" 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-61e4853\" data-id=\"61e4853\" 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-ead9e24 elementor-widget elementor-widget-text-editor\" data-id=\"ead9e24\" 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>Si une entreprise ne paie pas les cotisations de s\u00e9curit\u00e9 sociale de ses employ\u00e9s, elle est responsable du paiement. Cependant, il arrive que les administrateurs soient solidairement responsables et que les autorit\u00e9s de s\u00e9curit\u00e9 sociale leur r\u00e9clament la dette.<\/p><p>Pour r\u00e9clamer la dette \u00e0 l&rsquo;administrateur, la Tr\u00e9sorerie g\u00e9n\u00e9rale de la s\u00e9curit\u00e9 sociale (TGSS) peut demander \u00e0 l&rsquo;inspection du travail de v\u00e9rifier si l&rsquo;administrateur peut \u00eatre d\u00e9clar\u00e9 solidairement responsable.<\/p><p>Dans d&rsquo;autres cas, <a href=\"https:\/\/www.mites.gob.es\/itss\/web\/fr\/index.html\" target=\"_blank\" rel=\"noopener\">l&rsquo;Inspection du travail<\/a> agit de sa propre initiative et finit par conclure que le gestionnaire est solidairement responsable.<\/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-1318a3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1318a3f\" 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-cead666\" data-id=\"cead666\" 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-bfa9eb9 elementor-widget elementor-widget-heading\" data-id=\"bfa9eb9\" 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\">D\u00e9rivation de la dette de s\u00e9curit\u00e9 sociale par dissolution SL<\/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-708ed83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"708ed83\" 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-539e816\" data-id=\"539e816\" 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-043161c elementor-widget elementor-widget-text-editor\" data-id=\"043161c\" 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>Dissolution l\u00e9gale<\/h3><p>La loi sur les soci\u00e9t\u00e9s de capitaux d\u00e9finit les circonstances dans lesquelles une soci\u00e9t\u00e9 doit \u00eatre dissoute.<\/p><h4>Par exemple :<\/h4><ul><li>Par cessation de l&rsquo;activit\u00e9 qui constitue l&rsquo;objet social de la soci\u00e9t\u00e9 (la cessation s&rsquo;entend apr\u00e8s une p\u00e9riode d&rsquo;inactivit\u00e9 de plus d&rsquo;un an).<\/li><li>Par les pertes qui r\u00e9duisent l&rsquo;actif net \u00e0 moins de la moiti\u00e9 du capital social, \u00e0 moins que ce dernier ne soit suffisamment augment\u00e9 ou r\u00e9duit.<\/li><li>Pour toute autre cause pr\u00e9vue par les statuts.<\/li><\/ul>\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-da912e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da912e8\" 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-507d035\" data-id=\"507d035\" 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-b15d06a elementor-widget elementor-widget-text-editor\" data-id=\"b15d06a\" 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>Lorsqu&rsquo;une soci\u00e9t\u00e9 est liquid\u00e9e, l&rsquo;administrateur a deux mois pour convoquer une assembl\u00e9e g\u00e9n\u00e9rale afin d&rsquo;adopter la r\u00e9solution de dissolution ou les r\u00e9solutions n\u00e9cessaires pour rem\u00e9dier \u00e0 la situation (par exemple, une augmentation de capital).<\/p><ul><li>S&rsquo;il le fait, il ne sera pas responsable des dettes de la soci\u00e9t\u00e9.<\/li><li>Toutefois, si l&rsquo;assembl\u00e9e n&rsquo;est pas convoqu\u00e9e ou est convoqu\u00e9e hors d\u00e9lai, il est solidairement responsable des dettes post\u00e9rieures \u00e0 la cause de dissolution, y compris les dettes de s\u00e9curit\u00e9 sociale.<\/li><\/ul>\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-b1e8645 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1e8645\" 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-dbf4a54\" data-id=\"dbf4a54\" 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-993c767 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"993c767\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomInDown&quot;}\" 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 style=\"text-align: center;\">Les administrateurs ne sont pas tenus de convoquer l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale pour adopter la r\u00e9solution de dissolution lorsqu&rsquo;ils ont demand\u00e9 l&rsquo;ouverture d&rsquo;une proc\u00e9dure d&rsquo;insolvabilit\u00e9 ou qu&rsquo;ils ont notifi\u00e9 au tribunal des n\u00e9gociations avec les cr\u00e9anciers en vue de restructurer l&rsquo;actif, le passif ou les deux.<\/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-5aa0735 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa0735\" 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-2f6b20d\" data-id=\"2f6b20d\" 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-3fd9461 elementor-widget elementor-widget-heading\" data-id=\"3fd9461\" 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\">Dissolution due \u00e0 des pertes<\/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-d61574f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d61574f\" 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-967b700\" data-id=\"967b700\" 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-dce515b elementor-widget elementor-widget-text-editor\" data-id=\"dce515b\" 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>Pour que l&rsquo;Inspection de la s\u00e9curit\u00e9 sociale puisse renvoyer les dettes de l&rsquo;entreprise \u00e0 l&rsquo;administrateur, elle doit v\u00e9rifier :<\/p><ul><li>l&rsquo;existence d&rsquo;une cause l\u00e9gale de dissolution. Le cas le plus fr\u00e9quent est celui d&rsquo;une soci\u00e9t\u00e9 dont les pertes r\u00e9duisent la valeur nette \u00e0 moins de la moiti\u00e9 du capital social.<ul><li>La v\u00e9rification de cette cause est simple : il suffit \u00e0 l&rsquo;Inspection de demander les comptes annuels ou la d\u00e9claration d&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s et de v\u00e9rifier ces pertes.<\/li><\/ul><\/li><li>Que l&rsquo;entreprise a des dettes envers la s\u00e9curit\u00e9 sociale qui ne sont pas prescrites.<\/li><li>Elle doit \u00e9galement v\u00e9rifier qui sont les administrateurs depuis la survenance de la cause de dissolution. Pour ce faire, il faut demander les actes de constitution et les actes de cessation et de nomination des administrateurs, ainsi que les statuts de la soci\u00e9t\u00e9.<\/li><\/ul><p>\u00a0<\/p><p><strong><a href=\"https:\/\/www.asesoriaorihuelacosta.com\/fr\/nouveau-systeme-de-sanctions-pour-defaut-de-depot-des-comptes-annuels\/\">Si l&rsquo;entreprise ne d\u00e9pose pas les comptes annuels au registre du commerce<\/a><\/strong> ou la d\u00e9claration d&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s, l&rsquo;inspecteur peut prouver l&rsquo;insuffisance d&rsquo;actifs de l&rsquo;entreprise par d&rsquo;autres preuves (par exemple, les dettes de la s\u00e9curit\u00e9 sociale).<\/p><p>Rappelons que la valeur nette correspond \u00e0 l&rsquo;argent initialement apport\u00e9 par les actionnaires \u00e0 la soci\u00e9t\u00e9, plus les r\u00e9sultats de la soci\u00e9t\u00e9 (b\u00e9n\u00e9fices ou pertes). D&rsquo;autres \u00e9l\u00e9ments, tels que les subventions, sont \u00e9galement inclus.<\/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-7d213d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d213d0\" 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-273fafc\" data-id=\"273fafc\" 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-4809d00 elementor-widget elementor-widget-text-editor\" data-id=\"4809d00\" 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>Exemple de dissolution :<\/h3><p>Une soci\u00e9t\u00e9 cl\u00f4ture l&rsquo;exercice 2022 avec un actif net de -6.000 euros et un capital social de 3.000 euros.<\/p><p>Si elle a des dettes envers la S\u00e9curit\u00e9 sociale et que l&rsquo;administrateur n&rsquo;a pas convoqu\u00e9 l&rsquo;assembl\u00e9e pour adopter la r\u00e9solution de dissolution de la soci\u00e9t\u00e9 ou d&rsquo;augmentation du capital, l&rsquo;administrateur sera solidairement responsable des dettes de la S\u00e9curit\u00e9 sociale g\u00e9n\u00e9r\u00e9es \u00e0 partir du 1er janvier 2023 (l&rsquo;actif net est inf\u00e9rieur \u00e0 la moiti\u00e9 du capital social).<\/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-5d39c70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d39c70\" 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-55db6ee\" data-id=\"55db6ee\" 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-dfd574b elementor-widget elementor-widget-heading\" data-id=\"dfd574b\" 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\">Comment \u00e9viter la d\u00e9rivation de la dette sociale du chef d'entreprise ?<\/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-49d51c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49d51c3\" 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-e29f843\" data-id=\"e29f843\" 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-d870178 elementor-widget elementor-widget-text-editor\" data-id=\"d870178\" 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>D\u00e9lai de deux mois pour la convocation de l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale<\/h3><h4><br \/>Quand commence le d\u00e9lai de convocation de l&rsquo;assembl\u00e9e ?<\/h4><p>Comme indiqu\u00e9 ci-dessus, la loi accorde \u00e0 l&rsquo;administrateur un d\u00e9lai de deux mois pour convoquer l&rsquo;assembl\u00e9e en vue de l&rsquo;adoption de la r\u00e9solution de dissolution ou des r\u00e9solutions n\u00e9cessaires pour rem\u00e9dier \u00e0 la situation.<\/p><p>Le d\u00e9lai de deux mois commence \u00e0 courir \u00e0 partir de la date d&rsquo;\u00e9tablissement des comptes annuels, date \u00e0 laquelle l&rsquo;administrateur peut avoir connaissance de la cause de dissolution de la soci\u00e9t\u00e9.<\/p><p><strong>Exemple de convocation<\/strong><\/p><p>Si une soci\u00e9t\u00e9 cl\u00f4ture son exercice le 31 d\u00e9cembre (cas le plus fr\u00e9quent), la date limite d&rsquo;\u00e9tablissement des comptes annuels est fix\u00e9e au 31 mars (trois mois \u00e0 compter de la cl\u00f4ture de l&rsquo;exercice).<\/p><p>Par cons\u00e9quent :<\/p><ul><li>Si les comptes sont formul\u00e9s le 31 mars, l&rsquo;administrateur a jusqu&rsquo;au 31 mai (deux mois) pour convoquer l&rsquo;assembl\u00e9e g\u00e9n\u00e9rale. S&rsquo;il ne le fait pas, il sera redevable des dettes de s\u00e9curit\u00e9 sociale accumul\u00e9es depuis le 1er janvier.<\/li><\/ul><ul><li>Si les comptes sont \u00e9tablis plus t\u00f4t, par exemple le 20 mars, le d\u00e9lai de deux mois se termine le 20 mai.<\/li><\/ul><p><strong>Apr\u00e8s la date limite.<\/strong><\/p><p>Si l&rsquo;administrateur convoque l&rsquo;assembl\u00e9e mais le fait apr\u00e8s l&rsquo;expiration du d\u00e9lai de deux mois, il sera tout de m\u00eame d\u00e9clar\u00e9 responsable de la dette, mais cette responsabilit\u00e9 sera limit\u00e9e au moment o\u00f9 il a convoqu\u00e9 l&rsquo;assembl\u00e9e.<\/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-fd099a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd099a0\" 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-565f96b\" data-id=\"565f96b\" 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-b8c48e7 elementor-widget elementor-widget-heading\" data-id=\"b8c48e7\" 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\">D\u00e9rivation de la dette de l'administrateur<\/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-6b0cc68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b0cc68\" 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-e1f4c82\" data-id=\"e1f4c82\" 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-c7d80f4 elementor-widget elementor-widget-text-editor\" data-id=\"c7d80f4\" 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>Depuis janvier<\/h3><p><strong>Contributions \u00e0 verser en f\u00e9vrier<\/strong><\/p><p>Comme indiqu\u00e9 ci-dessus, les dettes de s\u00e9curit\u00e9 sociale dues \u00e0 l&rsquo;administrateur sont celles qui courent \u00e0 partir du moment o\u00f9 survient la cause de la dissolution.<\/p><p>La cause de dissolution \u00e9tant survenue le 1er janvier, l&rsquo;administrateur est redevable des dettes n\u00e9es \u00e0 partir de cette date.<\/p><p><strong>Exemple de responsabilit\u00e9 d&rsquo;un administrateur de soci\u00e9t\u00e9<\/strong><\/p><p>Une soci\u00e9t\u00e9 doit 7.500 euros, correspondant aux cotisations de d\u00e9cembre (2.500 euros vers\u00e9s en janvier), janvier (2.500 euros vers\u00e9s en f\u00e9vrier) et f\u00e9vrier (2.500 euros vers\u00e9s en mars).<\/p><p>En revanche, l&rsquo;administrateur ne sera responsable que d&rsquo;une dette de 5 000 euros, correspondant aux cotisations de janvier et de f\u00e9vrier. Bien que les cotisations de d\u00e9cembre soient pay\u00e9es en janvier, cette dette concerne en r\u00e9alit\u00e9 le mois de d\u00e9cembre.<\/p><p>Dans le r\u00e9gime g\u00e9n\u00e9ral, le d\u00e9lai l\u00e9gal de paiement se termine le dernier jour du mois suivant le mois au cours duquel les cotisations ont \u00e9t\u00e9 vers\u00e9es.<\/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-67fd66b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67fd66b\" 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-c1a5d5c\" data-id=\"c1a5d5c\" 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-cb2c0a7 elementor-widget elementor-widget-text-editor\" data-id=\"cb2c0a7\" 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>Montant et prescription de la responsabilit\u00e9 d&rsquo;un dirigeant d&rsquo;entreprise<\/h3><h4><br \/>La totalit\u00e9 de la dette<\/h4><p>Dans ces cas (lorsqu&rsquo;il s&rsquo;agit d&rsquo;une responsabilit\u00e9 solidaire), la dette envers l&rsquo;administrateur comprend le principal (les versements dus), les majorations, les int\u00e9r\u00eats et les frais.<\/p><p>Toutefois, l&rsquo;administrateur n&rsquo;est pas solidairement responsable du paiement des p\u00e9nalit\u00e9s, m\u00eame s&rsquo;il s&rsquo;agit d&rsquo;une amende impos\u00e9e par l&rsquo;Inspection de la s\u00e9curit\u00e9 sociale.<\/p><p>Le gestionnaire n&rsquo;est responsable des majorations de prestations r\u00e9sultant d&rsquo;accidents du travail et de maladies professionnelles que si l&rsquo;INSS d\u00e9clare qu&rsquo;elles ont \u00e9t\u00e9 caus\u00e9es par un manque de mesures de s\u00e9curit\u00e9 sur le lieu de travail.<\/p><h3>Quatre ans de responsabilit\u00e9 du gestionnaire<\/h3><p>La cr\u00e9ance de l&rsquo;administrateur est celle qui n&rsquo;est pas prescrite. Les dettes relatives aux cotisations de s\u00e9curit\u00e9 sociale se prescrivent par quatre ans.<\/p><p>Toutefois, dans la pratique, la p\u00e9riode de r\u00e9clamation peut \u00eatre plus longue que quatre ans.<\/p><p><strong>En particulier :<\/strong><\/p><p>Le d\u00e9lai de prescription est interrompu par toute action de la TGSS ou de l&rsquo;inspection du travail conduisant \u00e0 la r\u00e9clamation de la dette.<br \/>Par cons\u00e9quent, si la TGSS a r\u00e9clam\u00e9 une dette il y a cinq ans, le d\u00e9lai de prescription pour cette dette aura \u00e9t\u00e9 interrompu et l&rsquo;administrateur pourra toujours \u00eatre r\u00e9clam\u00e9 (m\u00eame si plus de quatre ans se sont \u00e9coul\u00e9s).<\/p><p>Dans ce cas, le d\u00e9lai de prescription de l&rsquo;action contre l&rsquo;administrateur, qui est de quatre ans, s&rsquo;applique \u00e9galement.<\/p><p>En d&rsquo;autres termes, l&rsquo;action contre l&rsquo;administrateur se termine quatre ans apr\u00e8s la cessation de ses fonctions.<\/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-786ff94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"786ff94\" 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-e509ae7\" data-id=\"e509ae7\" 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-30e0a33 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"30e0a33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" 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>Il est fr\u00e9quent que le Tr\u00e9sor ou l&rsquo;Inspection r\u00e9clame les dettes de la s\u00e9curit\u00e9 sociale solidairement \u00e0 l&rsquo;administrateur lorsque celui-ci n&rsquo;a pas respect\u00e9 son obligation de convoquer une assembl\u00e9e pour dissoudre la soci\u00e9t\u00e9.<\/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>Lorsqu&rsquo;une entreprise a des dettes envers la s\u00e9curit\u00e9 sociale en Espagne, l&rsquo;administrateur de l&rsquo;entreprise peut se retrouver solidairement responsable du paiement de la dette. D\u00e9couvrez dans quels cas cette responsabilit\u00e9 peut exister et comment l&rsquo;\u00e9viter. Responsabilit\u00e9 du directeur de la soci\u00e9t\u00e9 anonyme Si une entreprise ne paie pas les cotisations de s\u00e9curit\u00e9 sociale de ses [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":23284,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1,45],"tags":[],"class_list":["post-23462","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\/03\/derivacion-deuda-seguridad-social.jpeg",640,360,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/derivacion-deuda-seguridad-social-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/derivacion-deuda-seguridad-social-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/derivacion-deuda-seguridad-social.jpeg",640,360,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9rivation de la dette de la s\u00e9curit\u00e9 sociale envers l&#039;administrateur - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"Lorsqu&#039;une entreprise a des dettes envers la s\u00e9curit\u00e9 sociale, l&#039;administrateur peut se retrouver solidairement responsable de leur paiement.\" \/>\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.asesoriaorihuelacosta.com\/fr\/derivation-de-la-dette-de-la-securite-sociale-envers-ladministrateur\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9rivation de la dette de la s\u00e9curit\u00e9 sociale envers l&#039;administrateur - Asesor\u00eda Orihuela Costa\" 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