![\"\"](\"https:\/\/agaca.coop\/wp-content\/uploads\/2022\/06\/contabilidad-300x199.jpg\")
O \u00a018 \u00a0de\u00a0 \u00a0decembro \u00a0de\u00a0 \u00a01998 \u00a0apr\u00f3base \u00a0a \u00a0Lei 5\/1998 de cooperativas de Galicia reco\u00f1ecendo o seu car\u00e1cter empresarial e cr\u00e9ase \u00a0o Rexistro de Cooperativas co fin de legalizar os libros sociais e de recepcionar o dep\u00f3sito de contas anuais. Os libros deb\u00edanse presentar encadernados.<\/p>\n
D\u00faas \u00a0d\u00e9cadas m\u00e1is \u00a0tarde, o \u00a031 \u00a0de \u00a0decembro de \u00a02021 o Diario \u00a0Oficial \u00a0de \u00a0Galicia (DO) \u00a0publica unha modificaci\u00f3n da \u00a0anterior lei. Nesta nova \u00a0Lei 18\/2021, do 27 de decembro, de medidas fiscais e administrativas incl\u00faense, entre outras \u00a0novidades, unha nova \u00a0redacci\u00f3n \u00a0dos \u00a0apartados 3 e \u00a04 do artigo 73, polo \u00a0que \u00a0presentar as contas anuais e o informe de \u00a0xesti\u00f3n \u00a0asinados electronicamente pasa \u00a0a ser obrigatorio<\/p>\n
Apartado <\/em>3, do \u00a0artigo 73: \u00abO consello reitor \u00a0presentar\u00e1, asinados electronicamente, para o seu dep\u00f3sito no rexistro de \u00a0cooperativas competente, dentro do \u00a0prazo \u00a0de \u00a0dous meses, contados desde \u00a0a s\u00faa aprobaci\u00f3n pola asemblea xeral, as contas anuais e o informe de xesti\u00f3n, asinados por quen exerza a presidencia e a secretar\u00eda, ou administrador \u00fanico, e, se procede, o informe do \u00a0\u00f3rgano de intervenci\u00f3n ou, se for o caso, o informe de auditor\u00eda externa, as certifica- ci\u00f3ns \u00a0acreditativas do \u00a0acordo de\u00a0 aprobaci\u00f3n das \u00a0contas anuais e da \u00a0distribuci\u00f3n ou imputaci\u00f3n dos resultados, as\u00ed como do n\u00famero de cooperativistas\u00bb.<\/em><\/p>\n
Apartado <\/em>4, do \u00a0artigo 73: \u00abCon car\u00e1cter complementario ao dep\u00f3sito dos documentos indicados no n\u00famero anterior, poder\u00e1 depositarse no rexistro de cooperativas a memoria social, asinada electronicamente, consonte os modelos aprobados polo \u00a0Consello Galego de Cooperativas\u00bb<\/em><\/p>\n
<\/p><\/blockquote>\n
Publicado en Cooperaci\u00f3n Galega. Tendencias. N\u00ba 158<\/span><\/strong><\/p>\n
Que sup\u00f3n este cambio para as cooperativas?<\/strong><\/h2>\n
A\u00ednda \u00a0que \u00a0\u00e9 \u00a0un \u00a0paso \u00a0importante o \u00a0dado pola Xunta, \u00a0o \u00a0certo\u00a0 \u00a0\u00e9 \u00a0que\u00a0 \u00a0chega con\u00a0 \u00a0retraso\u00a0 \u00a0con respecto \u00a0a \u00a0outro\u00a0 \u00a0tipo\u00a0 \u00a0de \u00a0empresas \u00a0que\u00a0 \u00a0xa \u00a0o fac\u00edan no Rexistro Mercantil. Que dificultades atopan as cooperativas?<\/p>\n
Os procedementos te\u00f1en \u00a0unha complexidade engadida que \u00e9 que todos \u00a0os documentos te\u00f1en que \u00a0ir asinados dixitalmente, mentres \u00a0que \u00a0no Rexistro Mercantil non \u00a0se esixe a \u00a0sinatura dixital dos documentos e existe a figura \u00a0do presentador que\u00a0 simplifica bastante os procedementos.<\/p>\n
Quen ten que asinar as contas?<\/strong><\/h2>\n
Se ben \u00a0as contas anuais e o informe de \u00a0xesti\u00f3n s\u00f3 as te\u00f1en \u00a0que \u00a0asinar \u00a0a Presidencia e a Secretar\u00eda, hai cooperativas que \u00a0contan coa figura \u00a0do interventor; nese caso, o n\u00famero de persoas \u00a0que deben asinar dixitalmente aumenta significativamente.<\/p>\n
Non\u00a0 \u00a0\u00e9\u00a0 \u00a0infrecuente \u00a0que\u00a0 \u00a0nas\u00a0 \u00a0cooperativas, \u00a0as persoas\u00a0 \u00a0que\u00a0 \u00a0deben \u00a0asinar\u00a0 \u00a0estes \u00a0documentos non \u00a0te\u00f1an ningunha, ou moi \u00a0pouca experiencia inform\u00e1tica, polo \u00a0que \u00a0esta tarefa lles resulta \u00a0nova e complicada.<\/p>\n
Como \u00a0se asina \u00a0dixitalmente?<\/strong><\/h2>\n
Asinar\u00a0 \u00a0dixitalmente \u00a0documentos \u00a0non \u00e9 unha tarefa complicada, pero \u00a0os equipos inform\u00e1ticos deben estar \u00a0configurados adecuadamente. Isto non \u00a0sempre \u00a0ocorre e pode darse \u00a0o caso \u00a0de que, incluso \u00a0persoas \u00a0que \u00a0se dedican a tarefas \u00a0administrativas, \u00a0te\u00f1an dificultades para levar \u00a0a \u00a0cabo ditas tarefas.<\/p>\n
Para asinar \u00a0dixitalmente \u00e9 necesario contar cun certificado \u00a0electr\u00f3nico ou ter \u00a0activado o \u00a0DNI (neste \u00a0\u00faltimo \u00a0caso \u00a0c\u00f3mpre un lector \u00a0de tarxetas). O certificado electr\u00f3nico \u00e9 unha ferramenta moi potente \u00e1 \u00a0que \u00a0soamente deber\u00eda ter \u00a0acceso o persoa titular.<\/p>\n
V<\/strong>ant<\/strong>ax<\/strong>es<\/strong><\/h2>\n
A pesar \u00a0de \u00a0todo, \u00e9 \u00a0un \u00a0avance importante que permitir\u00e1 reducir gastos \u00a0\u00e1s cooperativas, ao \u00a0non ter que \u00a0encadernar os libros e ao pagar as taxas por libros, non por tomos. En definitiva, as melloras que \u00a0sup\u00f3n \u00a0esta obriga son moi superiores \u00a0aos inconvenientes que se poden producir nos primeiros \u00a0momentos.<\/p>\n
Artigo elaborado coa colaboraci\u00f3n de David Vila, responsable da \u00e1rea \u00a0de Consultor\u00eda de AGACA<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"
O \u00a018 \u00a0de\u00a0 \u00a0decembro \u00a0de\u00a0 \u00a01998 \u00a0apr\u00f3base \u00a0a \u00a0Lei 5\/1998 de cooperativas de Galicia reco\u00f1ecendo o seu car\u00e1cter empresarial e cr\u00e9ase \u00a0o Rexistro de Cooperativas co fin de legalizar os libros sociais e de recepcionar o dep\u00f3sito de contas anuais. Os libros deb\u00edanse presentar encadernados. D\u00faas \u00a0d\u00e9cadas m\u00e1is \u00a0tarde, o \u00a031 \u00a0de \u00a0decembro de \u00a02021 […]<\/p>\n","protected":false},"author":2,"featured_media":13441,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[267],"tags":[],"class_list":["post-13475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-gl"],"yoast_head":"\n
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