{"id":1650,"date":"2016-09-12T07:42:09","date_gmt":"2016-09-12T07:42:09","guid":{"rendered":"http:\/\/www.ambitassessor.com\/blog\/?p=1650"},"modified":"2016-09-12T10:22:07","modified_gmt":"2016-09-12T10:22:07","slug":"el-cambio-de-domicilio-social-en-las-sociedades-de-capital","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/el-cambio-de-domicilio-social-en-las-sociedades-de-capital\/","title":{"rendered":"El cambio de domicilio social en las Sociedades de Capital"},"content":{"rendered":"

\"domicilio<\/a>Una excepci\u00f3n en el r\u00e9gimen de modificaci\u00f3n de estatutos.<\/i><\/b><\/p>\n

El domicilio social es uno de los elementos que caracteriza las sociedades de capital. As\u00ed, el art\u00edculo 9 de la Ley de Sociedades de Capital (LSC)<\/b> establece lo siguiente:<\/p>\n

Art\u00edculo 9<\/b><\/em>\u00a0<\/i><\/b>Domicilio<\/i><\/b><\/p>\n

1.<\/i><\/b>\u00a0<\/i>Las sociedades de capital fijar\u00e1n su domicilio dentro del territorio espa\u00f1ol en el lugar en que se halle el centro de su efectiva administraci\u00f3n y direcci\u00f3n, o en el que radique su principal establecimiento o explotaci\u00f3n.<\/i><\/p>\n

2.<\/i><\/b>\u00a0<\/i>Las sociedades de capital cuyo principal establecimiento o explotaci\u00f3n radique dentro del territorio espa\u00f1ol deber\u00e1n tener su domicilio en Espa\u00f1a.<\/i><\/p>\n

A su vez, de acuerdo con lo dispuesto en el art\u00edculo 23 de la LSC, en los estatutos sociales debe figurar imperativamente el domicilio social<\/b> de la compa\u00f1\u00eda.<\/p>\n

En consecuencia, toda sociedad de capital debe tener fijado un domicilio social, el cual a su vez, tiene que obrar expl\u00edcitamente en los estatutos sociales<\/b> de la compa\u00f1\u00eda.<\/p>\n

Ahora bien, siendo las sociedades de capital<\/b> elementos vivos, es natural que en muchas ocasiones surja la necesidad o la conveniencia de modificar su domicilio social.<\/p>\n

Trat\u00e1ndose el domicilio social de un elemento que es parte integrante de los estatutos sociales, de conformidad con lo dispuesto en el art\u00edculo 285.1 de la LSC \u2013\u201cCualquier modificaci\u00f3n de los estatutos ser\u00e1 competencia de la junta general<\/i><\/b>.<\/b>\u201d\u2013 en principio el \u00f3rgano social competente para su modificaci\u00f3n ser\u00eda la junta general.<\/p>\n

Ahora bien, en el apartado 2) del mismo art\u00edculo 285 de la LSC se establece una excepci\u00f3n a dicha regla general de atribuci\u00f3n de competencia a la junta general para cualquier mutaci\u00f3n estatutaria, por cuanto se dispone literalmente que \u201cPor excepci\u00f3n a lo establecido en el apartado anterior, salvo disposici\u00f3n contraria de los estatutos, el \u00f3rgano de administraci\u00f3n ser\u00e1 competente para cambiar el domicilio social dentro del territorio nacional<\/span><\/b><\/i>.\u201d<\/p>\n

Por tanto, salvo que los estatutos sociales contengan alguna disposici\u00f3n expresa que reserve expl\u00edcitamente a la junta general la competencia para cambiar el domicilio, cabr\u00e1 que, por la mera voluntad del \u00f3rgano de administraci\u00f3n, \u00e9ste pueda aut\u00f3nomamente acordar la modificaci\u00f3n del domicilio social dentro del territorio nacional.<\/p>\n

En la pr\u00e1ctica pueden darse pues dos situaciones:<\/p>\n

a)\u00a0\u00a0\u00a0\u00a0 Que no exista disposici\u00f3n estatutaria<\/b> reservando expresamente a la junta general la competencia para el cambio de domicilio social, en cuyo caso, para su materializaci\u00f3n bastar\u00e1 que el \u00f3rgano de administraci\u00f3n, mediante escritura p\u00fablica autorizada por Notario, solemnice su decisi\u00f3n y que, con posterioridad, la misma sea inscrita en el Registro Mercantil correspondiente.<\/p>\n

b)\u00a0\u00a0\u00a0\u00a0 Que s\u00ed exista disposici\u00f3n estatutaria<\/b> reservando a la junta general el cambio de domicilio social de la compa\u00f1\u00eda, en cuyo caso, para la adopci\u00f3n de dicho acuerdo deber\u00e1 someterse la cuesti\u00f3n a votaci\u00f3n en la junta general convocada a tal efecto con los requisitos exigidos estatutaria y\/o legalmente, para con posterioridad, elevar a p\u00fablico los acuerdos adoptados y posteriormente inscribirlos en el Registro Mercantil.<\/p>\n

Finalmente se\u00f1alar que el redactado del art\u00edculo 285.2 de la LSC en su versi\u00f3n vigente, se halla en vigor desde el d\u00eda 27 de mayo de 2015, pues con anterioridad a dicha fecha, el apartado 2) del art\u00edculo 285 de la LSC \u00fanicamente facultaba al \u00f3rgano de administraci\u00f3n a cambiar el domicilio social de la compa\u00f1\u00eda (salvo existir disposici\u00f3n estatutaria reservando la facultad a la junta general) dentro del mismo t\u00e9rmino municipal, habiendo supuesto la reforma legal operada una ampliaci\u00f3n de las facultades del \u00f3rgano de administraci\u00f3n de las sociedades de capital.<\/p>\n

Tambi\u00e9n te pueden interesar los siguientes art\u00edculos:<\/b>
\n\u2022 Cambios en el certificado de representante de personas jur\u00eddicas<\/a>
\n\u2022 Acci\u00f3n Individual contra Administradores Sociales (Art. 241 Ley de Sociedades de Capital) <\/a>
\n\u2022 Ventajas del r\u00e9gimen de Consolidaci\u00f3n Fiscal en el Impuesto sobre Sociedades <\/a><\/div>\n

\nAndreu Pujol
\n<\/b>\u00c1rea Mercantil – Contenciosa<\/b><\/em><\/em>
\n\"linkedin\"<\/a>\u00a0\"twittertop\"<\/a>\u00a0\u00c0mbit Assesor<\/p>\n","protected":false},"excerpt":{"rendered":"

Una excepci\u00f3n en el r\u00e9gimen de modificaci\u00f3n de estatutos. El domicilio social es uno de los elementos que caracteriza las sociedades de capital. As\u00ed, el art\u00edculo 9 de la Ley de Sociedades de Capital (LSC) establece lo siguiente: Art\u00edculo 9\u00a0Domicilio 1.\u00a0Las sociedades de capital fijar\u00e1n su domicilio dentro del territorio espa\u00f1ol en el lugar en […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1,3,2],"tags":[],"class_list":["post-1650","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","category-boletin","category-destacado"],"yoast_head":"\nEl cambio de domicilio social en las Sociedades de Capital - Ambit Assessor<\/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:\/\/mgiambit.com\/blog\/el-cambio-de-domicilio-social-en-las-sociedades-de-capital\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El cambio de domicilio social en las Sociedades de Capital - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"Una excepci\u00f3n en el r\u00e9gimen de modificaci\u00f3n de estatutos. El domicilio social es uno de los elementos que caracteriza las sociedades de capital. As\u00ed, el art\u00edculo 9 de la Ley de Sociedades de Capital (LSC) establece lo siguiente: Art\u00edculo 9\u00a0Domicilio 1.\u00a0Las sociedades de capital fijar\u00e1n su domicilio dentro del territorio espa\u00f1ol en el lugar en […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mgiambit.com\/blog\/el-cambio-de-domicilio-social-en-las-sociedades-de-capital\/\" \/>\n<meta property=\"og:site_name\" content=\"Ambit Assessor\" \/>\n<meta property=\"article:published_time\" content=\"2016-09-12T07:42:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-09-12T10:22:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/domicilifiscal-ambitassessor.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"350\" \/>\n\t<meta property=\"og:image:height\" content=\"197\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"MGI \u00c0mbit\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AmbitAssessor\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"MGI \u00c0mbit\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-cambio-de-domicilio-social-en-las-sociedades-de-capital\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-cambio-de-domicilio-social-en-las-sociedades-de-capital\\\/\"},\"author\":{\"name\":\"MGI \u00c0mbit\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/#\\\/schema\\\/person\\\/232cec148f25c3f68d227a2f0a356645\"},\"headline\":\"El cambio de domicilio social en las Sociedades de Capital\",\"datePublished\":\"2016-09-12T07:42:09+00:00\",\"dateModified\":\"2016-09-12T10:22:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-cambio-de-domicilio-social-en-las-sociedades-de-capital\\\/\"},\"wordCount\":675,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-cambio-de-domicilio-social-en-las-sociedades-de-capital\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ambitassessor.com\\\/blog\\\/wp-content\\\/uploads\\\/domicilifiscal-ambitassessor.jpeg\",\"articleSection\":[\"\u00c0mbit Assessor\",\"Bolet\u00edn\",\"Destacado\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-cambio-de-domicilio-social-en-las-sociedades-de-capital\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-cambio-de-domicilio-social-en-las-sociedades-de-capital\\\/\",\"url\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-cambio-de-domicilio-social-en-las-sociedades-de-capital\\\/\",\"name\":\"El cambio de domicilio social en las Sociedades de Capital - 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