{"id":31807,"date":"2022-03-16T03:00:32","date_gmt":"2022-03-16T08:00:32","guid":{"rendered":"https:\/\/acl.com.ec\/?p=31807"},"modified":"2022-03-15T13:25:23","modified_gmt":"2022-03-15T18:25:23","slug":"disminucion-del-capital-social","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/disminucion-del-capital-social\/","title":{"rendered":"Disminuci\u00f3n del Capital Social"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31807\" class=\"elementor elementor-31807\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c94526 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c94526\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b56793\" data-id=\"3b56793\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88a88be elementor-widget elementor-widget-text-editor\" data-id=\"88a88be\" data-element_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><span style=\"font-weight: 400;\">Seg\u00fan el art\u00edculo 199.1 de la Ley de Modernizaci\u00f3n a la ley de Compa\u00f1\u00edas, se establece lo siguiente.<\/span><\/p><p><span style=\"font-weight: 400;\">Para que la junta general pueda acordar la disminuci\u00f3n del <a href=\"https:\/\/acl.com.ec\/en\/reduccion-del-capital-social-en-companias-limitadas\/\">capital social<\/a>, el capital de la sociedad deber\u00e1 estar pagado en su totalidad, con excepci\u00f3n de la disminuci\u00f3n por anulaci\u00f3n de las acciones producto de aportaciones sociales no efectuadas de acuerdo con el art\u00edculo 219 de esta Ley, por efectos de la amortizaci\u00f3n de acciones o como derivaci\u00f3n del ejercicio del derecho de separaci\u00f3n previsto en la Ley. Tampoco se requerir\u00e1 que el capital est\u00e9 \u00edntegramente pagado para la disminuci\u00f3n del capital por efectos de exclusi\u00f3n del accionista extranjero en las sociedades an\u00f3nimas.<\/span><\/p><p><span style=\"font-weight: 400;\">En el caso de que el capital suscrito no haya sido \u00edntegramente pagado, no se aprobar\u00e1 la disminuci\u00f3n de capital, salvo los casos de excepci\u00f3n anteriormente referidos.<\/span><\/p><h2><b>Derecho de reparto para disminuci\u00f3n del capital social<\/b><\/h2><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">La junta general tomar\u00e1 la decisi\u00f3n de disminuir el capital con el cu\u00f3rum establecido en la Ley o en el Estatuto. Los accionistas tendr\u00e1n derecho de reparto para recibir el valor proporcional al capital que tengan en la Compa\u00f1\u00eda al momento de la descapitalizaci\u00f3n. Para el ejercicio del derecho de reparto se aplicar\u00e1n las disposiciones del derecho de preferencia para el aumento de capital.<\/span><\/p><p><span style=\"font-weight: 400;\">Los accionistas podr\u00e1n renunciar a su derecho de reparto; esta renuncia tendr\u00e1 que ser expresa y constar\u00e1 por escrito. El Estatuto Social no podr\u00e1 restringir o limitar el ejercicio del derecho de reparto.<\/span><\/p><p><strong>Fuente: <a href=\"https:\/\/www.supercias.gob.ec\/portalscvs\/\" target=\"_blank\" rel=\"noopener\">Superintendencia de Compa\u00f1\u00edas Valores y Seguros<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6aa6f3a\" data-id=\"6aa6f3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d4b6f6 elementor-widget elementor-widget-text-editor\" data-id=\"4d4b6f6\" data-element_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 style=\"text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"text-align: center;\">info@acl.com.ec<br \/>(+593) 99 734 9372<\/p><p>\u00a1S\u00edganos en Redes Sociales!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9be424 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"a9be424\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-whatsapp elementor-repeater-item-05d578a\" href=\"https:\/\/api.whatsapp.com\/send?phone=593997349372&#038;text=\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Whatsapp<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-1ccab11\" href=\"https:\/\/www.facebook.com\/ACLAUDITCO\/?epa=SEARCH_BOX\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-1bd231e\" href=\"https:\/\/www.linkedin.com\/company\/acl-auditores-y-consultores-latam-ecuador\/?viewAsMember=true\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-ad68edc\" href=\"https:\/\/www.instagram.com\/acl_latam\/\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-repeater-item-11a0a69\" href=\"https:\/\/www.youtube.com\/channel\/UCZ-wHjiy6Ss3AwamBWk-HAA?view_as=subscriber\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Seg\u00fan el art\u00edculo 199.1 de la Ley de Modernizaci\u00f3n a la ley de Compa\u00f1\u00edas, se establece lo siguiente. Para que la junta general pueda acordar la disminuci\u00f3n del capital social, el capital de la sociedad deber\u00e1 estar pagado en su totalidad, con excepci\u00f3n de la disminuci\u00f3n por anulaci\u00f3n de las acciones producto de aportaciones sociales [&hellip;]<\/p>","protected":false},"author":3,"featured_media":31812,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[23,15],"tags":[],"class_list":["post-31807","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-contabilidad","category-societario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=31807"}],"version-history":[{"count":10,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31807\/revisions"}],"predecessor-version":[{"id":31945,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31807\/revisions\/31945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/31812"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=31807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=31807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=31807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}