{"id":2049,"date":"2026-10-20T09:27:32","date_gmt":"2026-10-20T07:27:32","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=2049"},"modified":"2026-10-20T09:37:43","modified_gmt":"2026-10-20T07:37:43","slug":"societats-inactives-sense-dipositar-comptes","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/","title":{"rendered":"Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s&#8217;arrisquen els seus administradors"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>Segons un estudi d&#8217;Iberinform publicat el 15\/10\/2026, 1.966.938 societats figuren com a actives als registres oficials per\u00f2 no han dipositat comptes ni publicat actes en els \u00faltims anys: el 46 % de les registralment actives. A la Comunitat Valenciana i a M\u00farcia el percentatge puja al 47 %. Una societat sense activitat continua obligada a formular, aprovar i dipositar els seus comptes anuals; si no ho fa, s&#8217;exposa al tancament registral, a multes de l&#8217;ICAC i, en cas de concurs, a la presumpci\u00f3 de culpabilitat. A m\u00e9s, la inactivitat durant m\u00e9s d&#8217;un any \u00e9s causa legal de dissoluci\u00f3, amb responsabilitat dels administradors si no actuen.<\/div>\n<p>Iberinform, filial de Cr\u00e9dito y Cauci\u00f3n, ha publicat el seu estudi anual sobre les societats que consten com a actives als registres sense mostrar activitat real. La dada confirma que a Espanya hi ha un nombre molt elevat de societats \u00abadormides\u00bb: continuen vives jur\u00eddicament, per\u00f2 no dipositen comptes ni inscriuen actes. Expliquem qu\u00e8 diu l&#8217;estudi i quins riscos assumeixen aquestes societats, els seus administradors i els qui hi contracten.<\/p>\n<h2>Qu\u00e8 diu l&#8217;estudi d&#8217;Iberinform<\/h2>\n<p>L&#8217;estudi considera sense activitat real les societats que, tot figurant com a actives, no han publicat actes al Butllet\u00ed Oficial del Registre Mercantil (BORME) ni han dipositat comptes en els \u00faltims anys. Les dades principals s\u00f3n aquestes:<\/p>\n<ul>\n<li><strong>1.966.938 societats<\/strong> registralment actives sense activitat real, el <strong>46 %<\/strong> del total, amb un \u00ablleuger empitjorament\u00bb respecte al 2025.<\/li>\n<li>El dip\u00f2sit dels <strong>comptes anuals del 2024<\/strong>, l&#8217;\u00faltim exercici complet, \u00e9s un <strong>6,6 % inferior<\/strong> al m\u00e0xim hist\u00f2ric del 2021, amb una lleugera tend\u00e8ncia descendent des del 2022.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Territori<\/th>\n<th>Societats actives sense activitat real<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ceuta i Melilla<\/td>\n<td>52 %<\/td>\n<\/tr>\n<tr>\n<td>Can\u00e0ries i Andalusia<\/td>\n<td>49 %<\/td>\n<\/tr>\n<tr>\n<td>Comunitat Valenciana i Regi\u00f3 de M\u00farcia<\/td>\n<td>47 %<\/td>\n<\/tr>\n<tr>\n<td>Madrid i Castella &#8211; la Manxa<\/td>\n<td>44 %<\/td>\n<\/tr>\n<tr>\n<td>Arag\u00f3 i Extremadura<\/td>\n<td>37 %<\/td>\n<\/tr>\n<tr>\n<td>Pa\u00eds Basc<\/td>\n<td>36 %<\/td>\n<\/tr>\n<tr>\n<td>Navarra<\/td>\n<td>35 %<\/td>\n<\/tr>\n<tr>\n<td>La Rioja<\/td>\n<td>31 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>La Comunitat Valenciana i la Regi\u00f3 de M\u00farcia, on treballem cada dia, estan per sobre de la mitjana estatal. Conv\u00e9 llegir la dada amb cautela: \u00e9s un estudi d&#8217;una empresa privada d&#8217;informaci\u00f3 comercial, no una estad\u00edstica oficial, i no detalla quants anys sense dip\u00f2sit fa servir com a criteri.<\/p>\n<h2>Sense activitat no vol dir sense obligacions<\/h2>\n<p>Una societat que deixa d&#8217;operar no s&#8217;extingeix per si sola. Mentre no es dissolgui, es liquidi i se cancel\u00b7li el seu full registral, continua subjecta a les mateixes obligacions mercantils que qualsevol altra:<\/p>\n<ul>\n<li>Formular els comptes anuals en els tres mesos seg\u00fcents al tancament de l&#8217;exercici i sotmetre&#8217;ls a l&#8217;aprovaci\u00f3 de la junta (arts. 253 i 164 LSC). Expliquem el calendari complet en <a href=\"\/ca\/blog\/calendari-comptes-anuals-nomenament-auditor\/\">el nostre article sobre els terminis dels comptes anuals<\/a>.<\/li>\n<li>Dipositar-los al Registre Mercantil en el mes seg\u00fcent a la seva aprovaci\u00f3 (art. 279 LSC), encara que les xifres siguin m\u00ednimes o nul\u00b7les. Ho detallem a <a href=\"\/ca\/blog\/diposit-comptes-registre-mercantil-termini-tancament-registral\/\">el dip\u00f2sit de comptes: termini i conseq\u00fc\u00e8ncies de no fer-lo<\/a>.<\/li>\n<li>Mantenir un \u00f2rgan d&#8217;administraci\u00f3 vigent, que \u00e9s qui respon del compliment d&#8217;aquestes obligacions.<\/li>\n<\/ul>\n<h2>Qu\u00e8 s&#8217;arrisca una societat que no diposita els seus comptes<\/h2>\n<table>\n<thead>\n<tr>\n<th>Conseq\u00fc\u00e8ncia<\/th>\n<th>En qu\u00e8 consisteix<\/th>\n<th>Norma<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Tancament registral<\/td>\n<td>No s&#8217;inscriu cap document de la societat mentre persisteixi l&#8217;incompliment, llevat d&#8217;excepcions com el cessament o la dimissi\u00f3 d&#8217;administradors, la revocaci\u00f3 de poders o la dissoluci\u00f3<\/td>\n<td>Art. 282 LSC<\/td>\n<\/tr>\n<tr>\n<td>Multa de l&#8217;ICAC<\/td>\n<td>De 1.200 \u20ac a 60.000 \u20ac, i fins a 300.000 \u20ac per any de retard si la facturaci\u00f3 supera 6.000.000 \u20ac; reducci\u00f3 del 50 % si es diposita abans que s&#8217;inici\u00ef l&#8217;expedient<\/td>\n<td>Art. 283 LSC<\/td>\n<\/tr>\n<tr>\n<td>Concurs culpable<\/td>\n<td>Es presumeix dol o culpa greu si el deutor, en algun dels tres \u00faltims exercicis anteriors a la declaraci\u00f3 de concurs, no va dipositar els seus comptes un cop aprovats<\/td>\n<td>Art. 444.3r TRLC<\/td>\n<\/tr>\n<tr>\n<td>Responsabilitat dels administradors<\/td>\n<td>La societat, els socis i els creditors poden reclamar als administradors els danys causats per l&#8217;incompliment dels seus deures<\/td>\n<td>Arts. 236, 238 i 241 LSC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>La qualificaci\u00f3 del concurs com a culpable pot comportar la inhabilitaci\u00f3 dels administradors i la seva condemna a cobrir el d\u00e8ficit concursal, de manera que el risc no es limita a la societat.<\/p>\n<h2>La inactivitat durant m\u00e9s d&#8217;un any \u00e9s causa de dissoluci\u00f3<\/h2>\n<p>El cessament en l&#8217;exercici de l&#8217;activitat que constitueix l&#8217;objecte social \u00e9s causa legal de dissoluci\u00f3, i la llei ent\u00e9n produ\u00eft aquest cessament despr\u00e9s d&#8217;un per\u00edode d&#8217;inactivitat superior a un any (art. 363.1.a LSC). Quan concorre, els administradors han de convocar la junta en el termini de dos mesos perqu\u00e8 acordi la dissoluci\u00f3 o adopti les mesures que l&#8217;evitin (art. 365 LSC). Si no ho fan, responen solid\u00e0riament de les obligacions socials posteriors a la causa de dissoluci\u00f3 (art. 367 LSC).<\/p>\n<p>A la pr\u00e0ctica, moltes societats \u00abadormides\u00bb acumulen alhora dos incompliments: no dipositen comptes i no han acordat la dissoluci\u00f3 malgrat que fa anys que no tenen activitat. Per a l&#8217;administrador, aquest escenari \u00e9s el de m\u00e9s exposici\u00f3 personal.<\/p>\n<h2>Qu\u00e8 cal fer si t\u00e9 una societat sense activitat<\/h2>\n<table>\n<thead>\n<tr>\n<th>Situaci\u00f3<\/th>\n<th>Opci\u00f3 raonable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>La societat reprendr\u00e0 l&#8217;activitat o conserva actius<\/td>\n<td>Formular, aprovar i dipositar els comptes pendents per aixecar el tancament registral, i documentar el projecte de reactivaci\u00f3<\/td>\n<\/tr>\n<tr>\n<td>No hi ha intenci\u00f3 de reactivar-la<\/td>\n<td>Acordar la dissoluci\u00f3 i liquidaci\u00f3 ordenades i cancel\u00b7lar el full registral, amb la regularitzaci\u00f3 pr\u00e8via dels comptes pendents<\/td>\n<\/tr>\n<tr>\n<td>La societat t\u00e9 deutes que no pot pagar<\/td>\n<td>Analitzar la situaci\u00f3 patrimonial i valorar amb assessorament jur\u00eddic les alternatives, inclosa la via concursal, abans que corrin els terminis<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>En qualsevol dels tres casos, el primer pas \u00e9s el mateix: reconstruir la comptabilitat i preparar uns comptes anuals fiables dels exercicis pendents. Si es regularitza abans que l&#8217;ICAC inici\u00ef l&#8217;expedient, la multa s&#8217;imposa en el grau m\u00ednim i redu\u00efda a la meitat (art. 283 LSC).<\/p>\n<h2>Per qu\u00e8 importa tamb\u00e9 a qui hi contracta<\/h2>\n<p>Els comptes dipositats s\u00f3n la principal font p\u00fablica per valorar la solv\u00e8ncia d&#8217;un client, un prove\u00efdor o una empresa que es vol adquirir. Una societat que fa anys que no diposita \u00e9s un senyal d&#8217;alerta: conv\u00e9 demanar una nota informativa del Registre Mercantil, comprovar qui s\u00f3n els seus administradors i quins comptes hi consten dipositats, i, en operacions rellevants, fer una revisi\u00f3 m\u00e9s profunda. Els indicadors que conv\u00e9 vigilar en clients i prove\u00efdors els expliquem en <a href=\"\/ca\/blog\/calcat-alacant-viabilitat-reestructuracio\/\">el nostre article sobre la crisi del cal\u00e7at i els indicadors financers<\/a>.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>Una societat sense activitat ha de dipositar els comptes?<\/h3>\n<p>S\u00ed. L&#8217;obligaci\u00f3 de formular, aprovar i dipositar els comptes anuals es mant\u00e9 mentre la societat no s&#8217;extingeixi, encara que no tingui ingressos ni moviments (arts. 253 i 279 LSC).<\/p>\n<h3>La societat es dissol autom\u00e0ticament per no tenir activitat?<\/h3>\n<p>No. La inactivitat superior a un any \u00e9s causa de dissoluci\u00f3 (art. 363.1.a LSC), per\u00f2 la dissoluci\u00f3 l&#8217;ha d&#8217;acordar la junta o, si no ho fa, el jutge. Mentrestant, els administradors que no promoguin la dissoluci\u00f3 responen dels deutes socials posteriors (art. 367 LSC).<\/p>\n<h3>Puc dipositar ara els comptes d&#8217;exercicis endarrerits?<\/h3>\n<p>S\u00ed, i \u00e9s el que es recomana: permet aixecar el tancament registral i, si es fa abans que s&#8217;inici\u00ef el procediment sancionador, la multa de l&#8217;ICAC es redueix en un 50 %. Els comptes han d&#8217;estar formulats i aprovats per la junta.<\/p>\n<h3>Necessita auditoria una societat inactiva?<\/h3>\n<p>Nom\u00e9s si supera els llindars legals, cosa poc habitual sense activitat, o si l&#8217;auditoria s&#8217;exigeix per un altre motiu. Si els socis o un comprador volen certesa sobre les xifres, es pot encarregar una <a href=\"\/ca\/blog\/auditoria-voluntaria-comptes-pimes\/\">auditoria volunt\u00e0ria<\/a>.<\/p>\n<h2>Fonts<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.iberinform.es\/noticias\/detalle\/espana-cuenta-con-1966938-empresas-registralmente-activas-que-no-publican-actos-ni-depositan-cuentas\" target=\"_blank\" rel=\"noopener\">Iberinform: Espanya compta amb 1.966.938 empreses registralment actives que no publiquen actes ni dipositen comptes (15\/10\/2026)<\/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. 164, 236, 238, 241, 253, 279, 282, 283, 363, 365 i 367<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-4859\" target=\"_blank\" rel=\"noopener\">Text ref\u00f3s de la Llei concursal, text consolidat (BOE): art. 444<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/\" target=\"_blank\" rel=\"noopener\">Institut de Comptabilitat i Auditoria de Comptes (ICAC)<\/a><\/li>\n<li><a href=\"https:\/\/www.registradores.org\/\" target=\"_blank\" rel=\"noopener\">Col\u00b7legi de Registradors d&#8217;Espanya<\/a><\/li>\n<\/ul>\n<p>Si necessita posar al dia els comptes d&#8217;una societat, l&#8217;ajudem amb l&#8217;<a href=\"\/ca\/serveis\/elaboracio-comptes-anuals\/\">elaboraci\u00f3 de comptes anuals<\/a> i, quan escaigui, amb la seva <a href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">auditoria<\/a>. Si comprar\u00e0 una empresa o contractar\u00e0 amb una societat de la qual t\u00e9 dubtes, la nostra <a href=\"\/ca\/serveis\/due-diligence\/\">due diligence<\/a> li dona una visi\u00f3 fiable de la seva situaci\u00f3, i si la societat travessa dificultats podem preparar un <a href=\"\/ca\/serveis\/plans-viabilitat\/\">pla de viabilitat<\/a>. Treballem com a <a href=\"\/ca\/auditors-alacant\/\">auditors a Alacant<\/a> amb societats de tot Espanya. <a href=\"\/ca\/contacte\/\">Contacti amb nosaltres<\/a> i analitzarem el seu cas.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Publicat el 20\/10\/2026. Contingut informatiu que no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Segons Iberinform, 1.966.938 societats figuren com a actives als registres sense dipositar comptes ni publicar actes en els \u00faltims anys, el 46 % del total (47 % a la Comunitat Valenciana). Expliquem quines obligacions mant\u00e9 una societat sense activitat i quins riscos assumeixen els seus administradors.<\/p>\n","protected":false},"author":1,"featured_media":2103,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Not\u00edcia (octubre 2026): 1,97 M de societats inactives","ca_meta_desc":"Iberinform xifra en 1.966.938 les societats actives que no dipositen comptes. Tancament registral, multes de l'ICAC, dissoluci\u00f3 i riscos dels administradors.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[177],"tags":[],"class_list":["post-2049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-empresa-dificultats-operacions-corporatives"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s&#039;arrisquen els seus administradors - 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\/societats-inactives-sense-dipositar-comptes\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s&#039;arrisquen els seus administradors - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Segons Iberinform, 1.966.938 societats figuren com a actives als registres sense dipositar comptes ni publicar actes en els \u00faltims anys, el 46 % del total (47 % a la Comunitat Valenciana). Expliquem quines obligacions mant\u00e9 una societat sense activitat i quins riscos assumeixen els seus administradors.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-20T07:27:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-20T07:37:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1250\" \/>\n\t<meta property=\"og:image:height\" content=\"781\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"controlaudit_web\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"controlaudit_web\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/\"},\"author\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"headline\":\"Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s&#8217;arrisquen els seus administradors\",\"datePublished\":\"2026-10-20T07:27:32+00:00\",\"dateModified\":\"2026-10-20T07:37:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/\"},\"wordCount\":1427,\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/sociedades-inactivas-sin-depositar-cuentas.jpg\",\"articleSection\":[\"Empresa en dificultats i operacions corporatives\"],\"inLanguage\":\"ca\",\"isAccessibleForFree\":true,\"about\":[{\"@type\":\"Thing\",\"name\":\"Empresa en dificultats i operacions corporatives\"}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/\",\"name\":\"Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s'arrisquen els seus administradors - Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/sociedades-inactivas-sin-depositar-cuentas.jpg\",\"datePublished\":\"2026-10-20T07:27:32+00:00\",\"dateModified\":\"2026-10-20T07:37:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/sociedades-inactivas-sin-depositar-cuentas.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/sociedades-inactivas-sin-depositar-cuentas.jpg\",\"width\":1250,\"height\":781,\"caption\":\"Oficina buida amb llocs de treball desocupats\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/societats-inactives-sense-dipositar-comptes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s&#8217;arrisquen els seus administradors\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"},{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"width\":415,\"height\":96,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"Societat d'auditoria de comptes inscrita al ROAC (n\u00fam. S1604) que presta serveis arreu d'Espanya. Auditoria de comptes, subvencions, sector p\u00fablic, informes especials, due diligence, valoracions, proves pericials i sostenibilitat.\",\"taxID\":\"B53821252\",\"vatID\":\"ESB53821252\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"ROAC\",\"name\":\"Registro Oficial de Auditores de Cuentas\",\"value\":\"S1604\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"NIF\",\"value\":\"B53821252\"}],\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avda. Maisonnave, 30, 1.\u00ba B\",\"postalCode\":\"03003\",\"addressLocality\":\"Alicante\",\"addressRegion\":\"Alicante\",\"addressCountry\":\"ES\"},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps\\\/search\\\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"}],\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"14:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"16:00\",\"closes\":\"19:00\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"contactType\":\"customer service\",\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"areaServed\":\"ES\",\"availableLanguage\":[\"es\"]}],\"knowsLanguage\":[\"es\"],\"knowsAbout\":[\"Auditor\u00eda de cuentas\",\"Auditor\u00eda de cuentas anuales\",\"Auditor\u00eda de subvenciones\",\"Auditor\u00eda del sector p\u00fablico\",\"Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)\",\"Plan General de Contabilidad\",\"Ley 22\\\/2015 de Auditor\u00eda de Cuentas\",\"Due diligence\",\"Valoraci\u00f3n de empresas\",\"Planes de viabilidad\",\"Reestructuraci\u00f3n empresarial\",\"Pericial econ\u00f3mica\",\"Informes especiales mercantiles\",\"Estado de informaci\u00f3n no financiera\",\"Sostenibilidad corporativa\"],\"currenciesAccepted\":\"EUR\",\"paymentAccepted\":\"Transferencia bancaria\",\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"Serveis d'auditoria i consultoria\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/elaboracio-comptes-anuals\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-subvencions\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/informes-especials\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-gestio\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-serveis\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/due-diligence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/valoracio-empreses\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/plans-viabilitat\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/proves-pericials\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/verificacio-sostenibilitat\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/estrategia-corporativa\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/participacio-comites\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s'arrisquen els seus administradors - Controlaudit","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/","og_locale":"ca_ES","og_type":"website","og_title":"Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s'arrisquen els seus administradors - Controlaudit","og_description":"Segons Iberinform, 1.966.938 societats figuren com a actives als registres sense dipositar comptes ni publicar actes en els \u00faltims anys, el 46 % del total (47 % a la Comunitat Valenciana). Expliquem quines obligacions mant\u00e9 una societat sense activitat i quins riscos assumeixen els seus administradors.","og_url":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/","og_site_name":"Controlaudit","article_published_time":"2026-10-20T07:27:32+00:00","article_modified_time":"2026-10-20T07:37:43+00:00","og_image":[{"width":1250,"height":781,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas.jpg","type":"image\/jpeg"}],"author":"controlaudit_web","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"controlaudit_web","Temps estimat de lectura":"7 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BlogPosting","@id":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/#article","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/"},"author":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"},"headline":"Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s&#8217;arrisquen els seus administradors","datePublished":"2026-10-20T07:27:32+00:00","dateModified":"2026-10-20T07:37:43+00:00","mainEntityOfPage":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/"},"wordCount":1427,"publisher":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"},"image":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas.jpg","articleSection":["Empresa en dificultats i operacions corporatives"],"inLanguage":"ca","isAccessibleForFree":true,"about":[{"@type":"Thing","name":"Empresa en dificultats i operacions corporatives"}]},{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/","url":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/","name":"Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s'arrisquen els seus administradors - Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas.jpg","datePublished":"2026-10-20T07:27:32+00:00","dateModified":"2026-10-20T07:37:43+00:00","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"}},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/sociedades-inactivas-sin-depositar-cuentas.jpg","width":1250,"height":781,"caption":"Oficina buida amb llocs de treball desocupats"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/ca\/"},{"@type":"ListItem","position":2,"name":"Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s&#8217;arrisquen els seus administradors"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/ca\/#website","url":"https:\/\/www.controlaudit.es\/ca\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/ca\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/ca\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"},{"@type":"ImageObject","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","width":415,"height":96,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"Societat d'auditoria de comptes inscrita al ROAC (n\u00fam. S1604) que presta serveis arreu d'Espanya. Auditoria de comptes, subvencions, sector p\u00fablic, informes especials, due diligence, valoracions, proves pericials i sostenibilitat.","taxID":"B53821252","vatID":"ESB53821252","identifier":[{"@type":"PropertyValue","propertyID":"ROAC","name":"Registro Oficial de Auditores de Cuentas","value":"S1604"},{"@type":"PropertyValue","propertyID":"NIF","value":"B53821252"}],"telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","address":{"@type":"PostalAddress","streetAddress":"Avda. Maisonnave, 30, 1.\u00ba B","postalCode":"03003","addressLocality":"Alicante","addressRegion":"Alicante","addressCountry":"ES"},"hasMap":"https:\/\/www.google.com\/maps\/search\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante","areaServed":[{"@type":"Country","name":"Espa\u00f1a"}],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"14:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"16:00","closes":"19:00"}],"contactPoint":[{"@type":"ContactPoint","contactType":"customer service","telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","areaServed":"ES","availableLanguage":["es"]}],"knowsLanguage":["es"],"knowsAbout":["Auditor\u00eda de cuentas","Auditor\u00eda de cuentas anuales","Auditor\u00eda de subvenciones","Auditor\u00eda del sector p\u00fablico","Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)","Plan General de Contabilidad","Ley 22\/2015 de Auditor\u00eda de Cuentas","Due diligence","Valoraci\u00f3n de empresas","Planes de viabilidad","Reestructuraci\u00f3n empresarial","Pericial econ\u00f3mica","Informes especiales mercantiles","Estado de informaci\u00f3n no financiera","Sostenibilidad corporativa"],"currenciesAccepted":"EUR","paymentAccepted":"Transferencia bancaria","hasOfferCatalog":{"@type":"OfferCatalog","name":"Serveis d'auditoria i consultoria","url":"https:\/\/www.controlaudit.es\/ca\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/elaboracio-comptes-anuals\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-subvencions\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/informes-especials\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-gestio\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-serveis\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/due-diligence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/valoracio-empreses\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/plans-viabilitat\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/proves-pericials\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/verificacio-sostenibilitat\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/estrategia-corporativa\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/participacio-comites\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/posts\/2049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/comments?post=2049"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/posts\/2049\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/media\/2103"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/media?parent=2049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/categories?post=2049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/tags?post=2049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}