{"id":1964,"date":"2026-10-08T08:15:00","date_gmt":"2026-10-08T06:15:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1964"},"modified":"2026-10-14T13:34:58","modified_gmt":"2026-10-14T11:34:58","slug":"nous-llindars-auditoria-projecte-llei","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/nous-llindars-auditoria-projecte-llei\/","title":{"rendered":"Nous llindars d&#8217;auditoria: el projecte de llei caduca i es mantenen els l\u00edmits actuals"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>A 08\/10\/2026, els nous llindars d&#8217;auditoria i de comptes abreujats no s&#8217;han aprovat i no s\u00f3n en vigor. El Projecte de llei 121\/000075, que proposava eximir d&#8217;auditoria les societats que no superessin dos d&#8217;aquests l\u00edmits: 3.565.000 \u20ac d&#8217;actiu, 7.125.000 \u20ac de xifra de negocis i 50 treballadors, ha caducat amb la dissoluci\u00f3 de les Corts (Reial decret 806\/2026, BOE de 06\/10\/2026). Continuen vigents els l\u00edmits actuals de 2.850.000 \u20ac, 5.700.000 \u20ac i 50 treballadors, que s\u00f3n els que cal aplicar al tancament de 2026.<\/div>\n<h2>Qu\u00e8 ha passat: el projecte ha caducat<\/h2>\n<p>El text es titulava \u00abProjecte de llei per la qual es modifiquen els criteris de grand\u00e0ria de les empreses a efectes d&#8217;informaci\u00f3 financera\u00bb. El Reial decret 806\/2026, de 5 d&#8217;octubre, de dissoluci\u00f3 del Congr\u00e9s dels Diputats i del Senat i de convocat\u00f2ria d&#8217;eleccions, es va publicar en el BOE el 06\/10\/2026. Des d&#8217;aquesta data, la fitxa oficial del Congr\u00e9s, consultada el 08\/10\/2026, indica que el projecte est\u00e0 \u00abConcluido &#8211; (Caducado)\u00bb. Aquest \u00e9s el seu recorregut:<\/p>\n<ul>\n<li><strong>Presentaci\u00f3:<\/strong> 08\/11\/2025, pel Govern.<\/li>\n<li><strong>Qualificaci\u00f3:<\/strong> 18\/11\/2025.<\/li>\n<li><strong>Publicaci\u00f3:<\/strong> BOCG, Congr\u00e9s dels Diputats, s\u00e8rie A, n\u00fam. 75-1, de 21\/11\/2025.<\/li>\n<li><strong>Tramitaci\u00f3:<\/strong> amb compet\u00e8ncia legislativa plena a la Comissi\u00f3 d&#8217;Economia, Comer\u00e7 i Transformaci\u00f3 Digital. Va romandre en fase d&#8217;esmenes, amb ampliacions successives del termini des de desembre de 2025.<\/li>\n<li><strong>Resultat:<\/strong> no hi va arribar a haver pon\u00e8ncia, dictamen, tramesa al Senat ni publicaci\u00f3 en el BOE. Caducat des del 06\/10\/2026.<\/li>\n<\/ul>\n<p>La conseq\u00fc\u00e8ncia pr\u00e0ctica \u00e9s senzilla: <strong>el projecte no es va aprovar i no modifica res<\/strong>. Perqu\u00e8 els l\u00edmits canvi\u00efn caldr\u00e0 una nova iniciativa legislativa en la nova legislatura, i avui no hi ha data previsible. Si el que necessita saber \u00e9s si la seva societat hi est\u00e0 obligada, consulti la nostra <a href=\"\/ca\/blog\/auditoria-obligatoria-llindars-2026\/\">guia d&#8217;auditoria de comptes obligat\u00f2ria el 2026<\/a>, que recull els l\u00edmits vigents i els sup\u00f2sits especials.<\/p>\n<h2>L\u00edmits vigents enfront del que proposava el projecte<\/h2>\n<p>El projecte modificava dos articles de la LSC: el 257.1, que permet formular balan\u00e7 i estat de canvis en el patrimoni net abreujats, i el 263.2, que regula l&#8217;exempci\u00f3 d&#8217;auditoria. En tots dos es mantenia la regla de reunir dues de les tres circumst\u00e0ncies durant dos exercicis consecutius. La taula compara els l\u00edmits que continuen en vigor amb els que proposava el text caducat, a t\u00edtol informatiu.<\/p>\n<table>\n<thead>\n<tr>\n<th>Norma<\/th>\n<th>Concepte<\/th>\n<th>Vigent<\/th>\n<th>Proposava el projecte caducat (BOCG A-75-1)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Art. 263.2 LSC<\/td>\n<td>Exempci\u00f3 d&#8217;auditoria<\/td>\n<td>2.850.000 \u20ac actiu \u00b7 5.700.000 \u20ac xifra de negocis \u00b7 50 treballadors<\/td>\n<td>3.565.000 \u20ac \u00b7 7.125.000 \u20ac \u00b7 50<\/td>\n<\/tr>\n<tr>\n<td>Art. 257.1 LSC<\/td>\n<td>Balan\u00e7 i ECPN abreujats<\/td>\n<td>4.000.000 \u20ac \u00b7 8.000.000 \u20ac \u00b7 50<\/td>\n<td>7.500.000 \u20ac \u00b7 15.000.000 \u20ac \u00b7 50<\/td>\n<\/tr>\n<tr>\n<td>Art. 258 LSC<\/td>\n<td>Compte de p\u00e8rdues i guanys abreujat<\/td>\n<td>11.400.000 \u20ac \u00b7 22.800.000 \u20ac \u00b7 250<\/td>\n<td>Sense canvis<\/td>\n<\/tr>\n<tr>\n<td>Art. 3.9 LAC<\/td>\n<td>Entitat petita<\/td>\n<td>Segons la redacci\u00f3 vigent*<\/td>\n<td>7.500.000 \u20ac \u00b7 15.000.000 \u20ac \u00b7 50<\/td>\n<\/tr>\n<tr>\n<td>Art. 3.10 LAC<\/td>\n<td>Entitat mitjana<\/td>\n<td>Segons la redacci\u00f3 vigent*<\/td>\n<td>25.000.000 \u20ac \u00b7 50.000.000 \u20ac \u00b7 250<\/td>\n<\/tr>\n<tr>\n<td>Art. 2.1 RD 1515\/2007<\/td>\n<td>\u00c0mbit del PGC PIMES<\/td>\n<td>Segons la redacci\u00f3 vigent*<\/td>\n<td>7.500.000 \u20ac \u00b7 15.000.000 \u20ac \u00b7 50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><small>* Per a les definicions d&#8217;entitat petita i mitjana de la LAC i l&#8217;\u00e0mbit del PGC PIMES, consulti la redacci\u00f3 vigent en el BOE; aqu\u00ed nom\u00e9s comparem amb els valors que proposava el projecte.<\/small><\/p>\n<p>Si el text s&#8217;hagu\u00e9s aprovat tal com estava, moltes societats que avui presenten balan\u00e7 normal haurien pogut passar al model abreujat i al PGC PIMES, i d&#8217;altres que avui s&#8217;auditen per grand\u00e0ria n&#8217;haurien quedat exemptes. L&#8217;exposici\u00f3 de motius aclaria que l&#8217;augment dels l\u00edmits d&#8217;auditoria, entorn d&#8217;un 25 %, no transposava la Directiva delegada: era una decisi\u00f3 nacional de simplificaci\u00f3. Res d&#8217;aix\u00f2 s&#8217;aplica, perqu\u00e8 el projecte no es va aprovar.<\/p>\n<h2>Qu\u00e8 continua vigent<\/h2>\n<ul>\n<li><strong>Els l\u00edmits d&#8217;auditoria i de comptes abreujats.<\/strong> Es mantenen els dels arts. 257.1, 258 i 263.2 LSC que figuren a la columna \u00abVigent\u00bb.<\/li>\n<li><strong>Els sup\u00f2sits que no depenen de la grand\u00e0ria.<\/strong> Les subvencions o ajudes p\u00fabliques de m\u00e9s de 600.000 \u20ac i els contractes amb el sector p\u00fablic de m\u00e9s de 600.000 \u20ac que superin el 50 % de la xifra de negocis obliguen a auditar (DA 2a i 3a RLAC). Ho expliquem en <a href=\"\/ca\/blog\/auditoria-obligatoria-subvencions-600000-euros\/\">l&#8217;article sobre l&#8217;auditoria obligat\u00f2ria per subvencions o contractes p\u00fablics<\/a>.<\/li>\n<li><strong>L&#8217;auditoria a petici\u00f3 de la minoria.<\/strong> Els socis amb almenys el 5 % del capital poden demanar al registrador que nomeni auditor (art. 265.2 LSC).<\/li>\n<li><strong>Els llindars de gran empresa i microempresa.<\/strong> La DF 5a del projecte els remetia al Projecte de llei d&#8217;informaci\u00f3 empresarial sobre sostenibilitat (121\/000038), que tamb\u00e9 ha caducat amb la dissoluci\u00f3 de les Corts. Ho tractem en el nostre article sobre <a href=\"\/ca\/blog\/directiva-omnibus-csrd-empreses-obligades\/\">la Directiva \u00d2mnibus I i les empreses obligades a informar sobre sostenibilitat<\/a>.<\/li>\n<\/ul>\n<p>Per a moltes pimes de la prov\u00edncia d&#8217;Alacant conv\u00e9 recordar que, encara que els l\u00edmits haguessin pujat, una empresa que rep ajudes auton\u00f2miques o fons europeus per sobre de 600.000 \u20ac continuaria obligada a auditar-se.<\/p>\n<h2>Qu\u00e8 implica per al tancament de 2026<\/h2>\n<p>L&#8217;exercici 2026 es regeix pels l\u00edmits actuals de l&#8217;art. 263.2 LSC. Una societat estar\u00e0 exempta per grand\u00e0ria nom\u00e9s si en els tancaments de 2025 i 2026 reuneix almenys dues d&#8217;aquestes circumst\u00e0ncies: actiu de fins a 2.850.000 \u20ac, import net de la xifra de negocis de fins a 5.700.000 \u20ac i fins a 50 treballadors de mitjana. Si hi est\u00e0 obligada, la junta ha de nomenar l&#8217;auditor abans que acabi l&#8217;exercici (art. 264.1 LSC), \u00e9s a dir, abans del 31\/12\/2026 si l&#8217;exercici coincideix amb l&#8217;any natural.<\/p>\n<p>Els dubtes que plantejava la disposici\u00f3 final 7a del projecte sobre el primer exercici en qu\u00e8 s&#8217;aplicarien els nous l\u00edmits han deixat de tenir efecte pr\u00e0ctic, perqu\u00e8 aquesta disposici\u00f3 no ha arribat a estar en vigor.<\/p>\n<h2>Qu\u00e8 cal esperar<\/h2>\n<p>La reforma dels criteris de grand\u00e0ria nom\u00e9s es podr\u00e0 reprendre mitjan\u00e7ant una nova iniciativa legislativa en la nova legislatura. No \u00e9s possible anticipar si es presentar\u00e0, amb quin contingut ni en quina data, i una nova iniciativa no hauria de reproduir necess\u00e0riament les xifres del projecte caducat. Actualitzarem aquest article quan hi hagi novetats oficials.<\/p>\n<p>El que s\u00ed que continua pendent \u00e9s l&#8217;obligaci\u00f3 d&#8217;Espanya amb la Uni\u00f3 Europea, que analitzem a continuaci\u00f3.<\/p>\n<h2>El retard d&#8217;Espanya i el Tribunal de Just\u00edcia de la UE<\/h2>\n<p>La Directiva delegada (UE) 2023\/2775 va actualitzar per la inflaci\u00f3 els criteris de grand\u00e0ria de la Directiva comptable 2013\/34\/UE. Els estats l&#8217;havien de transposar abans del 24\/12\/2024. El 30\/01\/2026 la Comissi\u00f3 Europea va anunciar que portava Espanya i Malta davant el Tribunal de Just\u00edcia de la Uni\u00f3 Europea per no haver-ne comunicat la transposici\u00f3. El Projecte de llei 121\/000075 es presentava com a transposici\u00f3 parcial d&#8217;aquesta directiva; amb la seva caducitat, la transposici\u00f3 continua pendent.<\/p>\n<h2>Qu\u00e8 pot fer ara<\/h2>\n<ol>\n<li>Calculi les seves magnituds de 2025 i la seva previsi\u00f3 de 2026 enfront dels l\u00edmits vigents de l&#8217;art. 263.2 LSC.<\/li>\n<li>Comprovi si rep subvencions o contractes p\u00fablics que l&#8217;obliguin a auditar-se amb independ\u00e8ncia de la grand\u00e0ria.<\/li>\n<li>Si hi est\u00e0 obligada el 2026, asseguri&#8217;s que la junta nomena l&#8217;auditor abans del tancament de l&#8217;exercici.<\/li>\n<li>Si havia previst passar a models abreujats o deixar d&#8217;auditar-se comptant amb la reforma, revisi aquesta planificaci\u00f3 amb el seu assessor: amb la normativa vigent pot no ser possible.<\/li>\n<li>Valori si li interessa auditar-se de manera volunt\u00e0ria encara que en quedi exempta, per exemple, per exig\u00e8ncies de bancs o socis.<\/li>\n<\/ol>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>S&#8217;han aprovat els nous llindars d&#8217;auditoria?<\/h3>\n<p>No. El Projecte de llei 121\/000075 va caducar el 06\/10\/2026 amb la dissoluci\u00f3 de les Corts sense haver estat aprovat. Continuen vigents els l\u00edmits de 2.850.000 \u20ac d&#8217;actiu, 5.700.000 \u20ac de xifra de negocis i 50 treballadors.<\/p>\n<h3>He d&#8217;auditar l&#8217;exercici 2026?<\/h3>\n<p>Amb la normativa vigent a 08\/10\/2026, s\u00ed, si no reuneix en els tancaments de 2025 i 2026 almenys dues d&#8217;aquestes circumst\u00e0ncies: actiu de fins a 2.850.000 \u20ac, xifra de negocis de fins a 5.700.000 \u20ac i fins a 50 treballadors. Tamb\u00e9 si es troba en un sup\u00f2sit especial, com les subvencions o els contractes p\u00fablics de m\u00e9s de 600.000 \u20ac.<\/p>\n<h3>Quan pujaran els l\u00edmits?<\/h3>\n<p>No hi ha data. Qualsevol canvi requerir\u00e0 una nova iniciativa legislativa en la nova legislatura, i no se&#8217;n pot anticipar ni el contingut ni el calendari.<\/p>\n<h3>Puc deixar d&#8217;auditar-me si ja tinc auditor nomenat per a tres anys?<\/h3>\n<p>Dep\u00e8n del cas. La LSC prohibeix a la junta revocar l&#8217;auditor abans que acabi el per\u00edode inicial llevat de causa justa (art. 264.3). Que la societat deixi d&#8217;estar obligada no \u00e9s, per si sol, un sup\u00f2sit previst en aquest article. Abans de prendre una decisi\u00f3 conv\u00e9 revisar el contracte d&#8217;auditoria i la situaci\u00f3 amb l&#8217;auditor i amb el seu assessor jur\u00eddic.<\/p>\n<h3>Qu\u00e8 \u00e9s la Directiva delegada 2023\/2775?<\/h3>\n<p>Una norma de la Comissi\u00f3 Europea que eleva els llindars de grand\u00e0ria (micro, petita, mitjana i gran empresa) de la Directiva comptable per compensar la inflaci\u00f3 des de 2013. Cada estat l&#8217;ha d&#8217;incorporar a la seva legislaci\u00f3; Espanya encara no ho ha fet.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Reial decret 806\/2026, de 5 d&#8217;octubre, de dissoluci\u00f3 del Congr\u00e9s dels Diputats i del Senat i de convocat\u00f2ria d&#8217;eleccions (BOE-A-2026-20742, BOE de 06\/10\/2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.congreso.es\/es\/busqueda-de-iniciativas?p_p_id=iniciativas&amp;p_p_lifecycle=0&amp;p_p_state=normal&amp;p_p_mode=view&amp;_iniciativas_mode=mostrarDetalle&amp;_iniciativas_legislatura=XV&amp;_iniciativas_id=121%2F000075\" target=\"_blank\" rel=\"noopener\">Congr\u00e9s dels Diputats: fitxa del Projecte de llei 121\/000075<\/a><\/li>\n<li><a href=\"https:\/\/www.congreso.es\/public_oficiales\/L15\/CONG\/BOCG\/A\/BOCG-15-A-75-1.PDF\" target=\"_blank\" rel=\"noopener\">BOCG, Congr\u00e9s, s\u00e8rie A, n\u00fam. 75-1, de 21\/11\/2025 (text del projecte)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Llei de societats de capital, text consolidat (BOE): arts. 257, 258, 263, 264 i 265<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Reial decret 2\/2021, Reglament de la LAC (BOE): DA 2a i 3a<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=DOUE-L-2023-81879\" target=\"_blank\" rel=\"noopener\">Directiva delegada (UE) 2023\/2775 (fitxa en el BOE)<\/a><\/li>\n<li><a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/ip_26_214\" target=\"_blank\" rel=\"noopener\">Comissi\u00f3 Europea: decisi\u00f3 de 30\/01\/2026 de portar Espanya davant el TJUE (IP\/26\/214)<\/a><\/li>\n<\/ul>\n<p>L&#8217;ajudem a calcular la seva posici\u00f3 enfront dels l\u00edmits vigents. Si la seva societat hi est\u00e0 obligada o vol continuar auditant-se de manera volunt\u00e0ria, consulti el nostre servei d&#8217;<a href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">auditoria de comptes anuals<\/a>. Si necessita preparar els comptes, el d&#8217;<a href=\"\/ca\/serveis\/elaboracio-comptes-anuals\/\">elaboraci\u00f3 de comptes anuals<\/a>. Atenem empreses de tota la prov\u00edncia des de la nostra seu, com expliquem a <a href=\"\/ca\/auditors-alacant\/\">auditors a Alacant<\/a>. <a href=\"\/ca\/contacte\/\">Escrigui&#8217;ns<\/a> i revisarem el seu cas.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Actualitzat el 08\/10\/2026. Aquest contingut \u00e9s informatiu i no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Projecte de llei 121\/000075 sobre criteris de grand\u00e0ria va caducar el 06\/10\/2026 amb la dissoluci\u00f3 de les Corts sense arribar a aprovar-se. Qu\u00e8 proposava, quins l\u00edmits continuen vigents, qu\u00e8 implica per al tancament de 2026 i qu\u00e8 cal esperar.<\/p>\n","protected":false},"author":1,"featured_media":307,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Not\u00edcia (octubre de 2026): caduca el projecte de llindars","ca_meta_desc":"El projecte de llei de nous llindars d'auditoria ha caducat amb la dissoluci\u00f3 de les Corts. Per al tancament de 2026 es mantenen els l\u00edmits actuals.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[175],"tags":[],"class_list":["post-1964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-de-comptes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nous llindars d&#039;auditoria: el projecte de llei caduca i es mantenen els l\u00edmits actuals - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ca\/blog\/nous-llindars-auditoria-projecte-llei\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Nous llindars d&#039;auditoria: el projecte de llei caduca i es mantenen els l\u00edmits actuals - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"El Projecte de llei 121\/000075 sobre criteris de grand\u00e0ria va caducar el 06\/10\/2026 amb la dissoluci\u00f3 de les Corts sense arribar a aprovar-se. 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