Capital social minimo sl

Capital social minimo sl 2022

capital stock of a limited liability company

As an accounting term, the capital stock is the value of the assets or money that the partners contribute to a company without the right of return. In other words, the capital that every company must maintain as a minimum.

However, there is not so much difference in the disbursement to be made at the time of the foundation of the company. While in the SL the capital stock must be fully subscribed and paid up, in the SA the law allows that it can be paid up from 25% of the capital stock subscribed by the partners. The capital not yet paid up would be what is called passive dividends of a company.

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central commercial register

In the event of liquidation, voluntary or compulsory, if the company’s assets are insufficient to meet the payment of its obligations, the partners and directors of the company are jointly and severally liable for the payment of the minimum amount of capital established by Law (3,000 euros).

Company contributionsAll contributions are considered to be made as property, unless otherwise stipulated.Monetary contributionsNon-monetary contributionsTransmission of company sharesVoluntary transmission by inter-vivos actsIt is free between partners, as well as that made in favor of the partner’s spouse, ascendant or descendant, or in favor of companies belonging to the same group as the transmitting company, provided that there is no contrary provision in the bylaws. It shall be governed by the following rules: Forced transferMortis-causa transfer.

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capital companies law

The share capital is that figure expressed in euros that corresponds to the value of the assets that the partners of a company (understood as a company, a set of assets), assign to it without the right of return and that is recorded in an accounting item of the same name. This applies regardless of whether it is a public limited company, limited liability company, limited partnership, limited joint-stock company, limited joint-stock partnership or other types of commercial company.

The difference with corporations was classic: previously, limited liability companies required the minimum capital to be fully paid up. For this reason there is a special cause of nullity for each type of company, provided for in letter g of paragraph 1 of Article 56 of the LSC, and thus, in particular, the failure to fully pay up the capital stock in limited liability companies and the failure to make the minimum payment required by law in public limited companies.