<\/p>\n
La Ley de Sociedades de capital al explicar las modalidades de aumento de capital nos habla, como una de ellas, de la posibilidad de realizarse con cargo a beneficios o reservas que ya figurasen en el \u00faltimo balance aprobado<\/p>\n
Una ampliaci\u00f3n de capital es una forma de financiaci\u00f3n empresarial que consiste en aumentar los fondos propios de una sociedad incrementando su capital social. Esta financiaci\u00f3n puede obtenerse con los accionistas ya existentes de la sociedad con la aportaci\u00f3n de nuevos capitales, o bien sacrificando la remuneraci\u00f3n de los accionistas, de manera que la ampliaci\u00f3n se realiza con cargo a reservas o beneficios no distribuidos ni asignados a reservas.<\/p>\n
<\/p>\n
Aumento de capital con cargo a reservas o beneficios<\/strong><\/p>\n Cuando el aumento del capital se haga con cargo a reservas, podr\u00e1n utilizarse para tal fin las reservas disponibles, las reservas por prima de asunci\u00f3n de participaciones sociales o de emisi\u00f3n de acciones y la reserva legal en su totalidad, si la sociedad fuera de responsabilidad limitada (o en la parte que exceda del diez por ciento del capital ya aumentado, si la sociedad fuera an\u00f3nima).<\/p>\n En ning\u00fan caso este aumento de capital va a suponer un reparto de beneficios; para el socio su participaci\u00f3n sigue valiendo lo mismo; simplemente se ha aumentado la garant\u00eda de terceros.<\/p>\n A la operaci\u00f3n deber\u00e1 servir de base un balance aprobado por la junta general referido a una fecha comprendida dentro de los 6 meses inmediatamente anteriores al acuerdo de aumento del capital, verificado por el auditor de cuentas de la sociedad, o por un auditor nombrado por el Registro Mercantil a solicitud de los administradores, si la sociedad no estuviera obligada a verificaci\u00f3n contable.<\/p>\n <\/p>","protected":false},"excerpt":{"rendered":" La Ley de Sociedades de capital al explicar las modalidades de aumento de capital nos habla, como una de ellas, de la posibilidad de realizarse con cargo a beneficios o reservas que ya figurasen en el \u00faltimo balance aprobado Una ampliaci\u00f3n de capital es una forma de financiaci\u00f3n empresarial que consiste en aumentar los fondos […]<\/p>","protected":false},"author":1,"featured_media":4284,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","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":"default","adv-header-id-meta":"","stick-header-meta":"default","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":"","background-image":"","background-repeat":"repeat","background-position":"center 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