{"id":5494,"date":"2026-06-19T17:29:37","date_gmt":"2026-06-19T15:29:37","guid":{"rendered":"https:\/\/graciacalbet.com\/blog\/societat-limitada-unipersonal-espanya-2026\/"},"modified":"2026-06-19T17:29:37","modified_gmt":"2026-06-19T15:29:37","slug":"societat-limitada-unipersonal-espanya-2026","status":"publish","type":"post","link":"https:\/\/graciacalbet.com\/ca\/blog\/societat-limitada-unipersonal-espanya-2026\/","title":{"rendered":"8 claus de societat limitada unipersonal a Espanya en 2026"},"content":{"rendered":"<article style=\"width:100%;max-width:1180px;box-sizing:border-box;margin:0 auto;padding:0 clamp(18px,4vw,30px) clamp(40px,8vw,72px);color:#2b2b2b;font-family:Raleway,Arial,sans-serif;font-size:clamp(16px,3.8vw,18px);line-height:1.72;overflow-wrap:anywhere;word-break:break-word;\">\n<header style=\"position:relative;margin:0 0 clamp(34px,7vw,58px);padding:clamp(32px,8vw,78px) 0 clamp(28px,7vw,54px);text-align:center;border-bottom:1px solid #e6e6e6;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-8%;top:4%;width:min(460px,72vw);max-width:none;opacity:.045;z-index:0;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;max-width:1040px;margin:0 auto;\">\n<p style=\"margin:0 0 18px;color:#797979;font-size:13px;font-weight:700;letter-spacing:.16em;text-transform:uppercase;\">Mercantil i societari<\/p>\n<h1 style=\"max-width:1020px;margin:0 auto 20px;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(34px,7vw,68px);line-height:1;font-weight:600;overflow-wrap:break-word;word-break:normal;\">8 claus de societat limitada unipersonal a Espanya en 2026<\/h1>\n<p style=\"max-width:860px;margin:0 auto 22px;color:#2b2b2b;font-size:clamp(18px,4.2vw,22px);line-height:1.55;\">Una guia per entendre quan t\u00e9 sentit una <strong style=\"color:#000;font-weight:800;\">societat limitada unipersonal a Espanya<\/strong>, com constituir-la i quins riscos mercantils, fiscals i de gesti\u00f3 conv\u00e9 revisar abans de signar l&#8217;escriptura.<\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:10px 18px;align-items:center;justify-content:center;margin:0;color:#797979;font-size:14px;line-height:1.4;\">\n        <span style=\"display:inline-block;\">\u00daltima revisi\u00f3: maig de 2026<\/span><br \/>\n        <span style=\"display:inline-block;width:28px;height:1px;background:#d7d7d7;\"><\/span><br \/>\n        <span style=\"display:inline-block;\">\u00c0rea mercantil, fiscal i societ\u00e0ria<\/span>\n      <\/div>\n<\/p><\/div>\n<\/header>\n<figure style=\"max-width:960px;margin:0 auto clamp(34px,7vw,52px);padding:0;\">\n    <img decoding=\"async\" style=\"display:block;width:100%;max-height:clamp(300px,58vw,520px);object-fit:cover;background:#f3f3f3;\" src=\"https:\/\/graciacalbet.com\/images\/plan-de-compliance-pyme.jpg\" alt=\"Documentaci\u00f3 empresarial sobre una taula per constituir una societat limitada unipersonal\"><figcaption style=\"margin:0;padding:12px 0 0;color:#797979;font-size:14px;line-height:1.45;border-top:1px solid #e6e6e6;\">Constituir una SLU exigeix coordinar forma jur\u00eddica, estatuts, administraci\u00f3, fiscalitat i obligacions posteriors.<\/figcaption><\/figure>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,260px),1fr));gap:0;margin:0 0 clamp(30px,6vw,46px);border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:18px 18px 18px 0;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Enfocament<\/strong> Emprenedors, professionals, inversors i grups que volen operar amb un \u00fanic soci.<\/p>\n<p style=\"margin:0;padding:18px;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Risc principal<\/strong> Crear una societat com a tr\u00e0mit sense adaptar capital, estatuts, fiscalitat i administraci\u00f3 al projecte real.<\/p>\n<p style=\"margin:0;padding:18px 0 18px 18px;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Decisi\u00f3 \u00fatil<\/strong> Escollir l&#8217;estructura abans de demanar nom, NIF o cita a notaria.<\/p>\n<\/p><\/div>\n<nav aria-label=\"Taula de continguts\" style=\"max-width:860px;margin:0 auto clamp(30px,6vw,48px);padding:0;border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:16px 0 12px;color:#000;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">Contingut de l&#8217;article<\/p>\n<ol style=\"display:block;margin:0;padding:0;color:#2b2b2b;font-size:clamp(15px,3.8vw,16px);line-height:1.45;list-style:none;\">\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#claus-societat-limitada-unipersonal\"><span style=\"color:#797979;font-weight:800;\">01<\/span><span>8 claus abans de constituir una SLU<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#slu-autonom-societat\"><span style=\"color:#797979;font-weight:800;\">02<\/span><span>SLU, aut\u00f2nom o societat amb socis<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#documents-constituir-slu\"><span style=\"color:#797979;font-weight:800;\">03<\/span><span>Documents per constituir una SLU<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#normativa-slu\"><span style=\"color:#797979;font-weight:800;\">04<\/span><span>Marc legal i fiscal de la SLU<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#graciacalbet-slu-ca\"><span style=\"color:#797979;font-weight:800;\">05<\/span><span>Com pot ajudar-te GraciaCalbet<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#preguntes-frequents\"><span style=\"color:#797979;font-weight:800;\">06<\/span><span>Preguntes Freq\u00fcents (FAQs)<\/span><\/a><\/li>\n<\/ol>\n<\/nav>\n<div style=\"margin:0 0 clamp(30px,6vw,44px);padding:clamp(20px,5vw,28px);background:#f3f3f3;border-left:2px solid #000;\">\n<p style=\"margin:0 0 14px;\"><strong style=\"color:#000;font-weight:800;\">Aquestes s\u00f3n les 8 claus que recomanem revisar:<\/strong><\/p>\n<ol style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,300px),1fr));gap:10px 22px;margin:0;padding:0;list-style:none;color:#2b2b2b;\">\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">01<\/strong> Definici\u00f3 jur\u00eddica de SLU.<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">02<\/strong> Unipersonalitat origin\u00e0ria o sobrevinguda.<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">03<\/strong> Responsabilitat limitada i l\u00edmits reals.<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">04<\/strong> Capital social i regles fins a 3.000 euros.<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">05<\/strong> Estatuts, administrador i soci \u00fanic.<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">06<\/strong> Passos de constituci\u00f3.<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">07<\/strong> Obligacions fiscals, comptables i registrals.<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">08<\/strong> Errors freq\u00fcents abans de crear-la.<\/li>\n<\/ol><\/div>\n<p style=\"margin:0 0 18px;\">La <strong style=\"color:#000;font-weight:800;\">societat limitada unipersonal<\/strong>, o SLU, acostuma a apar\u00e8ixer quan una persona vol emprendre sola, separar el negoci del patrimoni personal i operar amb una estructura mercantil m\u00e9s s\u00f2lida que la d&#8217;aut\u00f2nom.<\/p>\n<p style=\"margin:0 0 18px;\">Constituir una SLU no s&#8217;hauria de veure nom\u00e9s com un tr\u00e0mit. Implica triar estatuts, definir objecte social, decidir com s&#8217;administrar\u00e0 la societat, complir obligacions fiscals i assumir responsabilitats com a administrador.<\/p>\n<p style=\"margin:0 0 18px;\">Una societat limitada pot constituir-se actualment amb capital m\u00ednim d&#8217;<strong style=\"color:#000;font-weight:800;\">1 euro<\/strong>, per\u00f2 aix\u00f2 no vol dir que sempre sigui prudent ni que desapareguin les regles de protecci\u00f3 de creditors mentre no s&#8217;arribi als 3.000 euros.<\/p>\n<p style=\"margin:0 0 22px;\">Aquesta guia explica qu\u00e8 \u00e9s una SLU, quan conv\u00e9, com es constitueix a Espanya i quins punts cal revisar abans de signar l&#8217;escriptura.<\/p>\n<h2 id=\"claus-societat-limitada-unipersonal\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">8 claus abans de constituir una SLU<\/h2>\n<p style=\"margin:0 0 16px;\">La SLU pot ser \u00fatil per a emprenedors, professionals, inversors i grups empresarials que volen crear una societat amb un \u00fanic soci. La resposta dep\u00e8n del cas, per\u00f2 hi ha diversos criteris que conv\u00e9 revisar abans de constituir-la.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">1. Definici\u00f3 jur\u00eddica de SLU<\/h3>\n<p style=\"margin:0 0 16px;\">Una societat limitada unipersonal \u00e9s una societat de responsabilitat limitada en qu\u00e8 totes les participacions pertanyen a un \u00fanic soci. El soci \u00fanic pot ser una persona f\u00edsica o una persona jur\u00eddica.<\/p>\n<p style=\"margin:0 0 16px;\">La societat t\u00e9 personalitat jur\u00eddica pr\u00f2pia, patrimoni separat i capacitat per contractar, facturar, tenir treballadors, obrir comptes i operar al mercat. El punt clau \u00e9s que el negoci es canalitza a trav\u00e9s d&#8217;una societat mercantil.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">2. Unipersonalitat origin\u00e0ria o sobrevinguda<\/h3>\n<p style=\"margin:0 0 16px;\">La unipersonalitat pot ser origin\u00e0ria, quan la societat neix amb un \u00fanic soci, o sobrevinguda, quan una societat que tenia diversos socis queda en mans d&#8217;un sol titular.<\/p>\n<p style=\"margin:0 0 16px;\">En tots dos casos, la situaci\u00f3 ha de constar formalment. La Llei de Societats de Capital exigeix escriptura p\u00fablica i inscripci\u00f3 al Registre Mercantil per a la constituci\u00f3 d&#8217;una societat unipersonal, la declaraci\u00f3 de la unipersonalitat sobrevinguda, la p\u00e8rdua d&#8217;aquesta situaci\u00f3 o el canvi de soci \u00fanic.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">3. Responsabilitat limitada i l\u00edmits reals<\/h3>\n<p style=\"margin:0 0 16px;\">Una de les raons per crear una SLU \u00e9s la responsabilitat limitada. Com a regla general, el soci no respon personalment dels deutes socials pel simple fet de ser soci.<\/p>\n<p style=\"margin:0 0 16px;\">Per\u00f2 la SLU no protegeix en qualsevol escenari. Pot haver-hi responsabilitat personal si se signen avals, s&#8217;incompleixen deures d&#8217;administrador, es barregen patrimonis, no es porta comptabilitat o s&#8217;utilitza la societat de manera abusiva.<\/p>\n<div style=\"margin:24px 0;padding:20px 22px;background:#f3f3f3;border:1px solid #e6e6e6;border-left:2px solid #000;\">\n<p style=\"margin:0;color:#2b2b2b;\"><strong style=\"color:#000;font-weight:800;\">Criteri pr\u00e0ctic:<\/strong> la SLU pot limitar risc nom\u00e9s si es respecta la separaci\u00f3 entre persona i societat, es documenten les operacions i es compleixen les obligacions fiscals, comptables i registrals.<\/p>\n<\/p><\/div>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">4. Capital social i regles fins a 3.000 euros<\/h3>\n<p style=\"margin:0 0 16px;\">Des de la reforma introdu\u00efda per la Llei 18\/2022, una societat de responsabilitat limitada pot constituir-se amb un capital social m\u00ednim d&#8217;1 euro. Mentre el capital no arribi als 3.000 euros, s&#8217;apliquen regles especials de reserva legal i possible responsabilitat en cas de liquidaci\u00f3.<\/p>\n<p style=\"margin:0 0 16px;\">Constituir amb 1 euro \u00e9s possible, per\u00f2 no sempre aconsellable. Una societat necessita recursos per operar: notaria, registre, assessorament, prove\u00efdors, impostos, assegurances, salaris o m\u00e0rqueting. Si neix infracapitalitzada, pot transmetre poca solv\u00e8ncia.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">5. Estatuts, administrador i soci \u00fanic<\/h3>\n<p style=\"margin:0 0 16px;\">Els estatuts socials determinen com funcionar\u00e0 la societat i quin marge tindr\u00e0 per cr\u00e9ixer, contractar, incorporar socis o reorganitzar-se. No conv\u00e9 utilitzar-los com un document gen\u00e8ric sense adaptar.<\/p>\n<p style=\"margin:0 0 16px;\">Si el soci \u00fanic treballa per a la societat o \u00e9s administrador, cal analitzar fiscalitat, Seguretat Social, n\u00f2mina, factura, aut\u00f2nom societari i forma adequada de retribuci\u00f3.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">6. Passos de constituci\u00f3<\/h3>\n<p style=\"margin:0 0 16px;\">La constituci\u00f3 pot tramitar-se per vies tradicionals o mitjan\u00e7ant sistemes telem\u00e0tics com <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sedepyme.serviciosmin.gob.es\/es-es\/CreaEmpresaPorTiMismo\/Paginas\/Circe.aspx\" target=\"_blank\" rel=\"noopener\">CIRCE<\/a>, segons el cas i la documentaci\u00f3 disponible.<\/p>\n<div style=\"overflow-x:auto;margin:24px 0;border:1px solid #e6e6e6;\">\n<table style=\"width:100%;min-width:760px;border-collapse:collapse;background:#fff;\">\n<thead>\n<tr>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Pas<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Decisi\u00f3 pr\u00e0ctica<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Risc si s&#8217;improvisa<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Forma jur\u00eddica<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Comparar SLU, aut\u00f2nom, SL amb socis o societat professional.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Crear una estructura costosa o insuficient per al negoci real.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Denominaci\u00f3 i estatuts<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Sol\u00b7licitar nom i redactar estatuts adaptats al projecte.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Objecte social limitat, defectes registrals o problemes amb inversors.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">NIF i altes<\/strong><\/td>\n<td style=\"padding:14px;vertical-align:top;\">Demanar NIF, altes fiscals, comptabilitat i obligacions laborals si escau.<\/td>\n<td style=\"padding:14px;vertical-align:top;\">Comen\u00e7ar a facturar sense una estructura fiscal i administrativa ordenada.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">7. Obligacions fiscals, comptables i registrals<\/h3>\n<p style=\"margin:0 0 16px;\">Crear una SLU implica Impost sobre Societats, IVA si l&#8217;activitat hi est\u00e0 subjecta, retencions, model 036, comptabilitat ajustada al Codi de Comer\u00e7, legalitzaci\u00f3 de llibres, comptes anuals i obligacions laborals o de Seguretat Social quan correspongui.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">8. Errors freq\u00fcents abans de crear-la<\/h3>\n<p style=\"margin:0 0 16px;\">L&#8217;error m\u00e9s habitual \u00e9s crear una SLU perqu\u00e8 limita responsabilitat, sense revisar si encaixa amb l&#8217;activitat, ingressos, riscos, clients, inversi\u00f3, futurs socis i c\u00e0rrega administrativa.<\/p>\n<h2 id=\"slu-autonom-societat\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">SLU, aut\u00f2nom o societat amb socis<\/h2>\n<p style=\"margin:0 0 16px;\">La decisi\u00f3 entre SLU, aut\u00f2nom o societat limitada amb diversos socis dep\u00e8n del risc, facturaci\u00f3, activitat, clients, costos de gesti\u00f3, fiscalitat i plans de creixement.<\/p>\n<p style=\"margin:0 0 16px;\">No conv\u00e9 constituir una SLU nom\u00e9s per estalviar impostos. La fiscalitat dep\u00e8n de beneficis, retribuci\u00f3 del soci, dividends, Seguretat Social, despeses dedu\u00efbles i realitat de l&#8217;activitat.<\/p>\n<div style=\"position:relative;margin:clamp(28px,6vw,42px) 0;padding:clamp(22px,5vw,34px);background:#f3f3f3;border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,260px),1fr));gap:18px 28px;align-items:center;\">\n<div>\n<p style=\"margin:0 0 8px;color:#797979;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">Revisi\u00f3 preventiva<\/p>\n<p style=\"margin:0;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(25px,5.4vw,36px);line-height:1.04;font-weight:600;\">La SLU encaixa amb el projecte real?<\/p>\n<\/p><\/div>\n<div>\n<p style=\"margin:0 0 16px;color:#2b2b2b;line-height:1.62;\">Abans de constituir, cal revisar capital, estatuts, administraci\u00f3, fiscalitat, Seguretat Social i obligacions posteriors.<\/p>\n<p style=\"display:flex;flex-wrap:wrap;gap:10px;margin:0;\">\n          <a style=\"display:inline-block;padding:13px 20px;background:#000;color:#fff;border:1px solid #000;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/contacto\/\">Revisar estructura<\/a><br \/>\n          <a style=\"display:inline-block;padding:13px 20px;background:#fff;color:#000;border:1px solid #000;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/servicios\/mercantil-y-societario\/\">Mercantil i societari<\/a>\n        <\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<h2 id=\"documents-constituir-slu\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Documents per constituir una SLU<\/h2>\n<p style=\"margin:0 0 16px;\">Abans d&#8217;anar a notaria o iniciar l&#8217;expedient, conv\u00e9 preparar documentaci\u00f3 i decisions. Aix\u00f2 evita retards, defectes registrals i constitucions que despr\u00e9s obliguen a modificar estatuts o corregir enquadraments fiscals.<\/p>\n<div style=\"margin:24px 0;padding:22px;background:#ffffff;border:1px solid #e6e6e6;\">\n<h3 style=\"margin:0 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(20px,5.2vw,23px);line-height:1.25;font-weight:800;\">Checklist de constituci\u00f3<\/h3>\n<ul style=\"margin:0 0 0 22px;padding:0;\">\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Soci \u00fanic:<\/strong> DNI, NIE o NIF, i si \u00e9s persona jur\u00eddica, documentaci\u00f3 societ\u00e0ria.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Administrador:<\/strong> dades, c\u00e0rrec, durada i sistema de retribuci\u00f3 si escau.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Denominaci\u00f3 social:<\/strong> alternatives i certificaci\u00f3 negativa.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Objecte social:<\/strong> descripci\u00f3 ajustada a l&#8217;activitat real i futura.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Capital:<\/strong> import, participacions, valor nominal i forma d&#8217;aportaci\u00f3.<\/li>\n<li style=\"margin:0;\"><strong style=\"color:#000;font-weight:800;\">Fiscalitat:<\/strong> dades per al model 036, NIF, IVA, retencions i comptabilitat.<\/li>\n<\/ul><\/div>\n<h2 id=\"normativa-slu\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Marc legal i fiscal de la SLU<\/h2>\n<p style=\"margin:0 0 16px;\">La norma central \u00e9s el <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Text ref\u00f3s de la Llei de Societats de Capital<\/a>, que regula la societat limitada, la societat unipersonal, el capital m\u00ednim, l&#8217;escriptura p\u00fablica, la inscripci\u00f3 registral i les regles d&#8217;administraci\u00f3.<\/p>\n<p style=\"margin:0 0 16px;\">Tamb\u00e9 cal revisar la part fiscal. L&#8217;Ag\u00e8ncia Tribut\u00e0ria permet sol\u00b7licitar <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientos\/G324.shtml\" target=\"_blank\" rel=\"noopener\">NIF provisional per a entitats en constituci\u00f3 mitjan\u00e7ant el model 036<\/a>, i el NIF definitiu es vincula al compliment dels requisits constitutius i registrals.<\/p>\n<div style=\"margin:24px 0;padding:20px 22px;background:#f3f3f3;border:1px solid #e6e6e6;border-left:2px solid #000;\">\n<p style=\"margin:0 0 10px;\"><strong style=\"color:#000;font-weight:800;\">Senyal d&#8217;alerta:<\/strong> si encara no est\u00e0 clar qui ser\u00e0 administrador, com es retribuir\u00e0, quina activitat far\u00e0 la societat o quin capital necessita per operar, la constituci\u00f3 no est\u00e0 prou preparada.<\/p>\n<p style=\"margin:0;\"><strong style=\"color:#000;font-weight:800;\">Bona pr\u00e0ctica:<\/strong> decidir forma jur\u00eddica, estatuts, capital, fiscalitat i obligacions posteriors com una sola operaci\u00f3.<\/p>\n<\/p><\/div>\n<h2 id=\"graciacalbet-slu-ca\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Com pot ajudar-te GraciaCalbet<\/h2>\n<p style=\"margin:0 0 16px;\">A GraciaCalbet acompanyem emprenedors, inversors, professionals i grups empresarials en la <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/mercantil-y-societario\/constitucion-de-sociedades\/\">constituci\u00f3 de societats<\/a> a Espanya. No ens limitem a preparar una escriptura: revisem que la forma escollida, els estatuts, l&#8217;objecte social, l&#8217;administraci\u00f3, la fiscalitat i l&#8217;operativa posterior encaixin amb el projecte.<\/p>\n<p style=\"margin:0 0 16px;\">Podem ajudar-te a decidir si conv\u00e9 una SLU, una SL amb diversos socis, una societat professional o una altra estructura. Tamb\u00e9 podem coordinar denominaci\u00f3 social, estatuts, notaria, Registre Mercantil, NIF, obligacions fiscals i gestoria posterior.<\/p>\n<div style=\"position:relative;margin:clamp(28px,6vw,44px) 0;padding:clamp(26px,6vw,42px);background:#000;color:#fff;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-6%;bottom:-18%;width:min(520px,82vw);max-width:none;opacity:.12;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent-alt.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,280px),1fr));gap:clamp(18px,5vw,34px);align-items:end;\">\n<div>\n<p style=\"margin:0 0 10px;color:#fff;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">GR\u00c0CIACALBET<\/p>\n<p style=\"margin:0;color:#fff;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(28px,6vw,44px);line-height:1.02;font-weight:600;\">Constituci\u00f3 de SLU amb visi\u00f3 mercantil i fiscal<\/p>\n<\/p><\/div>\n<div>\n<p style=\"margin:0 0 18px;color:#f3f3f3;line-height:1.62;\">Si vols emprendre sol, incorporar inversi\u00f3 m\u00e9s endavant o separar patrimoni personal i negoci, conv\u00e9 dissenyar la societat abans de constituir-la.<\/p>\n<p style=\"display:flex;flex-wrap:wrap;gap:10px;margin:0;\">\n          <a style=\"display:inline-block;padding:13px 20px;background:#ffffff;color:#000;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/contacto\/\">Sol\u00b7licitar consulta<\/a><br \/>\n          <a style=\"display:inline-block;padding:13px 20px;background:transparent;color:#fff;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/servicios\/mercantil-y-societario\/constitucion-de-sociedades\/\">Constituci\u00f3 de societats<\/a>\n        <\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<h2 id=\"preguntes-frequents\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Preguntes Freq\u00fcents (FAQs)<\/h2>\n<div style=\"margin:0 0 clamp(32px,7vw,48px);border-top:1px solid #000;\">\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Qu\u00e8 \u00e9s una societat limitada unipersonal?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">\u00c9s una societat limitada amb un \u00fanic soci, que posseeix totes les participacions. T\u00e9 personalitat jur\u00eddica pr\u00f2pia, patrimoni separat i responsabilitat limitada en termes generals, sempre que es compleixin les obligacions legals, comptables, fiscals i societ\u00e0ries.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Quina difer\u00e8ncia hi ha entre SL i SLU?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">La difer\u00e8ncia principal \u00e9s el nombre de socis. Una SL pot tenir diversos socis, mentre que una SLU t\u00e9 un \u00fanic soci. La SLU ha de fer constar la seva unipersonalitat i complir formalitats espec\u00edfiques.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Quant capital cal per crear una SLU?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">Una societat limitada pot constituir-se amb capital m\u00ednim d&#8217;1 euro. Tot i aix\u00ed, mentre no arribi als 3.000 euros s&#8217;apliquen regles especials. El m\u00ednim legal no sempre \u00e9s el capital prudent per operar.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>GraciaCalbet pot constituir una SLU?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">S\u00ed. A GraciaCalbet podem valorar si la SLU \u00e9s la forma adequada, preparar estatuts, coordinar notaria i Registre Mercantil, gestionar NIF i altes fiscals, i acompanyar la gestoria posterior perqu\u00e8 la societat comenci a operar correctament.<\/p>\n<\/details><\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Una guia per entendre quan t\u00e9 sentit una societat limitada unipersonal a Espanya , com constituir-la i quins riscos mercantils, fiscals i de gesti\u00f3 conv\u00e9 revisar abans de signar l&#8217;escriptura.<\/p>\n","protected":false},"author":1,"featured_media":4541,"comment_status":"","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/5494","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/comments?post=5494"}],"version-history":[{"count":0,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/5494\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media\/4541"}],"wp:attachment":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media?parent=5494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/categories?post=5494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/tags?post=5494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}