Code: 24821666

AUMENTO Y REDUCCIÓN DE CAPITAL: OPERACIONES ACORDEÓN

Language: Spanish
Binding: Paperback
Number of pages: 240
Publisher: ARANZADI, 2019
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Frente al patrimonio social por esencia mutable, el capital social esuna cifra contable que figura en el balance, actuando como cifra deretención y a la que se le ha atribuido la función de garantía o deresponsabilidad frente a los terceros. Es una cifra fija y estable que aparece en los estatutos sociales, por lo que su aumento o reducciónsupone una modificación estatutaria, y consiguientemente la sujeción a los requisitos que la LSC prevé para cualquier modificaciónestatutaria. Por esta relevancia que tiene el capital social, tantoeconómica como jurídica, cualquier modificación del mismo revisteespecial importancia, regulando la ley con detalle los requisitos para la adopción y ejecución de las ampliaciones y reducciones de capitalsocial, por afectar tanto a los derechos de los socios (riesgo dedilución y exclusión) como a la posición de los acreedores (merma delumbral de responsabilidad)