{"id":5465,"date":"2022-06-03T01:52:23","date_gmt":"2022-06-02T23:52:23","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/noves-obligacions-relatives-als-titulars-reals\/"},"modified":"2022-06-14T10:53:00","modified_gmt":"2022-06-14T08:53:00","slug":"noves-obligacions-relatives-als-beneficiaris-efectius","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/noves-obligacions-relatives-als-beneficiaris-efectius\/","title":{"rendered":"Noves obligacions relatives als beneficiaris efectius"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5465\" class=\"elementor elementor-5465 elementor-5454\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-19b49680 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"19b49680\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-6353e419\" data-id=\"6353e419\" 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-37a7051c elementor-widget elementor-widget-heading\" data-id=\"37a7051c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Taula de continguts<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/noves-obligacions-relatives-als-beneficiaris-efectius\/#Noves_obligacions_relatives_als_beneficiaris_efectius\" >Noves obligacions relatives als beneficiaris efectius<\/a><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Noves_obligacions_relatives_als_beneficiaris_efectius\"><\/span>Noves obligacions relatives als beneficiaris efectius<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-530d87 elementor-widget elementor-widget-text-editor\" data-id=\"530d87\" 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<span style=\"font-weight: 400;\">Segons la Llei andorrana 37\/2021, del 16 de desembre, de modificaci\u00f3 de la Llei 14\/2017, del 22 de juny, de prevenci\u00f3 i lluita contra el blanqueig de diners o valors i el finan\u00e7ament del terrorisme, concretament a l\u2019art. 3.3, el <\/span><b>beneficiari efectiu<\/b><span style=\"font-weight: 400;\"> \u00e9s la persona o persones f\u00edsiques que controlin en \u00faltim terme el client i\/o la persona o persones f\u00edsiques per compte de les quals es realitza una operaci\u00f3 o activitat. A part de les novetats en les definicions de beneficiari efectiu que estableix la nova Llei i es poden consultar <\/span><a href=\"https:\/\/www.bopa.ad\/bopa\/034001\/Documents\/CGL20211223_09_20_50.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">aqu\u00ed<\/span><\/a><span style=\"font-weight: 400;\">, i del <a href=\"https:\/\/www.bopa.ad\/bopa\/034066\/Pagines\/GR20220527_10_30_57.aspx\" target=\"_blank\" rel=\"noopener\">nou Decret 214\/2022<\/a>, del 25 de maig del 2022, de modificaci\u00f3 del Reglament regulador de l\u2019enregistrament i l\u2019acc\u00e9s a la informaci\u00f3 relativa als beneficiaris efectius en els registres d\u2019entitats jur\u00eddiques, aprovat pel Decret del 5 de setembre del 2018, publicat al BOPA el dia 1 de juny del 2022,aquest article es focalitzar\u00e0 en les noves obligacions concretes relatives als beneficiaris efectius.<\/span>\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-570c21ba elementor-widget elementor-widget-text-editor\" data-id=\"570c21ba\" 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<span style=\"font-weight: 400;\">En primer lloc, apareix una nova obligaci\u00f3<\/span><span style=\"font-weight: 400;\"> cap als <\/span><a href=\"https:\/\/augelegalfiscal.com\/ca\/com-saber-si-la-meva-societat-es-subjecte-obligat-segons-la-llei-14-2017-i-quines-obligacions-se-n-desprenen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">subjectes obligats<\/span><\/a><span style=\"font-weight: 400;\">, consistent en que; en establir una nova relaci\u00f3 de negocis amb una societat o una altra entitat jur\u00eddica, o amb un fide\u00efcom\u00eds o un instrument jur\u00eddic d\u2019estructura o funcions an\u00e0logues, que hagin d\u2019obtenir, conservar i subministrar informaci\u00f3 relativa als beneficiaris efectius, els <\/span><b>subjectes obligats <\/b><span style=\"font-weight: 400;\">requeriran la prova del Registre competent de beneficiaris efectius o d\u2019un extracte d\u2019aquest.<\/span>\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-24695889 elementor-widget elementor-widget-text-editor\" data-id=\"24695889\" 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<span style=\"font-weight: 400;\">Aix\u00ed mateix, en relaci\u00f3 amb el <\/span><b>Registre de Beneficiaris Efectius<\/b><span style=\"font-weight: 400;\">, concretament en l\u2019obligaci\u00f3 d\u2019obtenci\u00f3, conservaci\u00f3 i acc\u00e9s a la informaci\u00f3 sobre el Registre de Beneficiaris Efectius, aquests tindran obligaci\u00f3 directa<\/span><span style=\"font-weight: 400;\"> de subministrar a les societats i altres persones jur\u00eddiques constitu\u00efdes al Principat d\u2019Andorra tota la informaci\u00f3 necess\u00e0ria per al compliment de les seves obligacions, \u00e9s a dir, obtenir i conservar la seva informaci\u00f3 precisa i actualitzada. A part, els subjectes obligats i les autoritats competents tamb\u00e9 tindran l\u2019obligaci\u00f3<\/span><span style=\"font-weight: 400;\"> \u2013 en la mesura que no interfereixi innecess\u00e0riament en les seves funcions \u2013 d\u2019informar als Registres sobre qualsevol discrep\u00e0ncia que observin entre la informaci\u00f3 relativa al beneficiari efectiu que figuri al Registre i de la que ells en disposin. Si aix\u00f2 succeeix, el Registre corresponent prendr\u00e0 les mesures adequades per a resoldre-ho.<\/span>\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-4376b4b6 elementor-widget elementor-widget-text-editor\" data-id=\"4376b4b6\" 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<span style=\"font-weight: 400;\">Una altra novetat rellevant radica en<\/span> <span style=\"font-weight: 400;\">l\u2019ampliaci\u00f3 de l\u2019acc\u00e9s a la informaci\u00f3 sobre els beneficiaris efectius que consti en els diversos Registres andorrans (Registre de Societats, d\u2019Associacions i Fundacions). \u00c9s a dir, fins ara, els sol\u00b7licitants havien d\u2019acreditar un inter\u00e8s leg\u00edtim. Es regula l\u2019acc\u00e9s a aquesta informaci\u00f3 afegint com a sol\u00b7licitants a: subjectes obligats, altres persones que acreditin inter\u00e8s leg\u00edtim, i persones que sol\u00b7licitin informaci\u00f3 relativa a fide\u00efcomisos o instruments jur\u00eddics an\u00e0legs que siguin titulars de participacions de control de persones jur\u00eddiques. La limitaci\u00f3 en aquestes sol\u00b7licituds s\u2019aplicar\u00e0 quan aquest acc\u00e9s pugui exposar al beneficiari efectiu a un risc desproporcionat de frau, segrest, xantatge, extorsi\u00f3, assetjament, viol\u00e8ncia o intimidaci\u00f3; o si aquest \u00e9s menor d\u2019edat o incapacitat. <\/span>\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-5719efb4 elementor-widget elementor-widget-text-editor\" data-id=\"5719efb4\" 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<b>Aina Serret<\/b>\r\n\r\n<span style=\"font-weight: 400;\">Departament Mercantil i Compliance<\/span>\r\n\r\n<span style=\"color: #a22d58;\">Aug\u00e9 Legal &amp; Fiscal<\/span>\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-5bba1931 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5bba1931\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Segons la Llei andorrana 37\/2021, del 16 de desembre, de modificaci\u00f3 de la Llei 14\/2017, del 22 de juny, de prevenci\u00f3 i lluita contra el blanqueig de diners o valors i el finan\u00e7ament del terrorisme, concretament a l\u2019art. 3.3, el beneficiari efectiu \u00e9s la persona o persones f\u00edsiques que controlin en \u00faltim terme el client [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5460,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-5465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/5465","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=5465"}],"version-history":[{"count":5,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/5465\/revisions"}],"predecessor-version":[{"id":5506,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/5465\/revisions\/5506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/5460"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=5465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=5465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=5465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}