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Transformación de sociedades laborales

Document Citas 16 Citado por Relacionados
Vincent
AutorMaría Jesús Guerrero Lebrón/Fernando Elorza Guerrero
Páginas37-72
&$3Ë78/2,,
TRANSFORMACIÓN DE SOCIEDADES
LABORALES
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1. CONCEPTO Y CARACTERES
/DUHJXODFLyQGHODWUDQVIRUPDFLyQFRQWHQLGDHQOD/H\GHGH
DEULOVREUHmodificaciones HVWUXFWXUDOHVGHODVVRFLHGDGHVPHUFDQWLOHVHQ
DGHODQWH/0( SDUWHGH XQ FRQFHSWREDVWDQWH FRQFLVRGHHVWD RSHUDFLyQ
DOVHxDODUTXH©HQ YLUWXGGHODWUDQVIRUPDFLyQXQDVRFLHGDGDGRSWDXQWLSR
VRFLDOGLVWLQWRFRQVHUYDQGRVXSHUVRQDOLGDGMXUtGLFDªDUW
/D WUDQVIRUPDFLyQ FRPR \D VH GHFtD HQ ORV DUWV  /6$ \ 
/65/QR FDPELDUi OD SHUVRQDOLGDG MXUtGLFDGHOD VRFLHGDG WUDQVIRUPDGD
TXHFRQWLQXDUiVXEVLVWLHQGREDMRODQXHYDIRUPDVRFLDODGRSWDGDSRUORTXH
ODDGRSFLyQGHOQXHYRWLSR VRFLDO VH SURGXFH ²DXQTXH DKRUD QR VH GLJD
H[SUHVDPHQWH² VLQ TXH OD VRFLHGDG HQ FXHVWLyQ DFXHUGH VX GLVROXFLyQ \
ODFRQVWLWXFLyQ GHRWUD QXHYDGHOWLSRVRFLDO HOHJLGROR TXHHQWRGR FDVR
UHVXOWDLQFRPSDWLEOH FRQ ODFRQWLQXLGDG GH ODSHUVRQDOLGDGGH OD VRFLHGDG
WUDQVIRUPDGD\SRUHQGHFRQODSURSLDWUDQVIRUPDFLyQWDO\FRPRpVWDDSD
rece configurada igualmente en la nueYD/H\
 &IUDUW/6$\DGHURJDGR
02-CAP2.indd 37 25/10/11 11:23:17
 -8$Q0 $Q8(/*y 0(]3255~$
(VWD~OWLPDFLUFXQVWDQFLDVLQHPEDUJRQRHVREVWiFXORSDUDTXHDOPLV
PRWLHPSRVHFRQWHPSOHODSRVLELOLGDGGH ODWUDQVIRUPDFLyQGHXQDVRFLH
GDGHQ OLTXLGDFLyQVLHPSUHTXH QRKD\D FRPHQ]DGRODGLVWULEXFLyQ GHVX
SDWULPRQLRHQWUHORV VRFLRV DUW SHUPLWLpQGRVH GH HVWH PRGR TXH XQD
VRFLHGDGGLVXHOWD\HQSHULRGRGHOLTXLGDFLyQSXHGD WUDQVIRUPDUVHHQ RWUR
WLSRVRFLDO
(QHIHFWRDOLJXDOTXHHVSRVLEOHTXHXQDVRFLHGDGHQOLTXLGDFLyQSXH
GDYROYHU DXQ HVWDGR GHQRUPDOLGDG R YLGDDFWLYD PHGLDQWH XQDFXHUGR
DGRSWDGRHQWDOVHQWLGRTXHVXVSHQGDRSDUDOLFH ODOLTXLGDFLyQ HQFXUVR \
VLHPSUHTXHGHVDSDUH]FDRVHGHMHVLQHIHFWRODFDXVDGHVXGLVROXFLyQWDP
ELpQHVSRVLEOHVXWUDQVIRUPDFLyQHQXQWLSRVRFLDOGLVWLQWR7UDQVIRUPDFLyQ
TXHSRUVtPLVPDSRGUtDVHUXWLOL]DGDSUHFLVDPHQWHFRPRYtDGHUHPRFLyQ
GHODFDXVDTXHPRWLYyODGLVROXFLyQGHODVRFLHGDGSXHVWHQLHQGRHQFXHQ
WDSRUHMHPSORODV GLIHUHQFLDVH[LVWHQWHVHQWUHODVFDXVDVGHGLVROXFLyQ GH
ODVVRFLHGDGHVFDSLWDOLVWDV\SHUVRQDOLVWDVHODFXHUGRGHWUDQVIRUPDFLyQ HQ
VRFLHGDGFROHFWLYDRFRPDQGLWDULDVLPSOHGH XQDVRFLHGDG GHFDSLWDOHQOL
TXLGDFLyQSXHGHVXSRQHUDO PLVPRWLHPSRODUHDFWLYDFLyQGHOD VRFLHGDG
WUDQVIRUPDGDVLHQ VXQXHYDIRUPD VRFLDO\DQRHVWXYLHVHLQFXUVD HQFDXVD
GHGLVROXFLyQ
(QFXDOTXLHUFDVRODSRVLELOLGDGGHWUDQVIRUPDFLyQGHXQDVRFLHGDGHQ
OLTXLGDFLyQQR WLHQHTXH HVWDUYLQFXODGD QHFHVDULDPHQWHD VXUHDFWLYDFLyQ
VLQRTXHWDPELpQSXHGHWHQHUOXJDUVLQQHFHVLGDGGHTXHODVRFLHGDGVXVSHQ
GDRSDUDOLFHDOPLVPRWLHPSRVXOLTXLGDFLyQ'HKHFKRDXQTXHHQSULQFLSLR
SDUH]FDH[LVWLUXQDFLHUWD FRQWUDGLFFLyQHQWUHHO DFXHUGRGHWUDQVIRUPDFLyQ
\ODfinalidad TXHVHSHUVLJXHFRQODOLTXLGDFLyQOD VRFLHGDGSXHGHEXVFDU
OtFLWDPHQWHPHGLDQWHVXWUDQVIRUPDFLyQVRPHWHUVXOLTXLGDFLyQ DRWURUpJL
PHQOHJDOTXHSXHGDUHVXOWDUPiVSHUPLVLYRRPiVIDYRUDEOHSDUDHOLQWHUpV
VRFLDO$HVWHUHVSHFWRHQQDGDDIHFWDDODSRVLELOLGDGGHTXHXQDVRFLHGDG
HQOLTXLGDFLyQ VH WUDQVIRUPHHQ XQ WLSRVRFLDOGLVWLQWR OD FLUFXQVWDQFLDGH
TXHODGLVROXFLyQGHODTXHWUDLJDVXFDXVDODOLTXLGDFLyQKD\DVLGRGHFODUD
GDSRUUHVROXFLyQ MXGLFLDO6DOYRTXHODOLTXLGDFLyQVHDFRQVHFXHQFLDGHOD
UHVROXFLyQMXGLFLDOGLFWDGDHQHOPDUFR GHXQSURFHVR FRQFXUVDOSRUOD TXH
VHGHFODUHODDSHUWXUDGHODIDVHGHOLTXLGDFLyQGHODVRFLHGDGFRQFXUVDGD
HQFX\RFDVRVHUiQHFHVDULDXQDDXWRUL]DFLyQGHOMXH]GHOFRQFXUVRSDUDTXH
OD VRFLHGDG SXHGD WUDQVIRUPDUVH HQ RWUR WLSR VRFLDO FRPR DQWHULRUPHQWH
 6DOYRHQ FDVR GH GLVROXFLyQ SRU WUDQVFXUVR GHO WpUPLQR GH GXUDFLyQ GH OD VRFLHGDG vid.
DUWV&yGLJRGH&RPHUFLR/6$\550
 6REUHHVWD FXHVWLyQ vid. SRU WRGRV 0 AREÁ N LALÍN  La transformación de la sociedad
anónima en sociedad de responsabilidad limitada0DGULG &LYLWDVS\5 URÍA $ME-
NÉN D E Z \/CAR L Ó N ©7UDQVIRUPDFLyQDUWVD/6$ªHQComentario al Régimen Legal de
las Sociedades MercantilesGLUVURÍA MENÉN D E Z OLIVEN C IA W,;YRO0DGULG&LYLWDV
SS
02-CAP2.indd 38 25/10/11 11:23:17
75$Q6)250$&,yQ '(62&,('$'(6/$%25$/(6 
\DH[LJtDQH[SUHVDPHQWHHQVHGH GHIXVLyQ\HVFLVLyQ HOGHURJDGRDUW
/65/\FRQFDUiFWHUJHQHUDOSDUDWRGDVODVVRFLHGDGHVPHUFDQWLOHVHOWR
GDYtDYLJHQWHDUW550Q RREVWDQWHHVWHVXSXHVWRSUHVHQWDVHULDV
dificultades GHVGHSXQWR GH YLVWD GH OD OHJLVODFLyQ FRQFXUVDO SXHV GHVGH
OXHJRUHVXOWDPX\GXGRVRTXHHVWDDFWXDFLyQWHQJDHQFDMHHQORVWUiPLWHVGHO
SURFHVRFRQFXUVDOFXDQGRpVWH\DVHHQFXHQWUDHQODIDVHGHOLTXLGDFLyQ
2. SUPUESTOS POSIBLES DE TRANSFORMACIÓN
/D/0(QR VyORHVWDEOHFH XQUpJLPHQ~QLFRGHOD WUDQVIRUPDFLyQFR
P~QSDUDWRGDV ODV VRFLHGDGHV PHUFDQWLOHV IUHQWH DO KDVWD DKRUD YLJHQWH
GLYLGLGRSULQFLSDOPHQWH HQWUHOD/6$ \ ODPiVPRGHUQD /65/ VLQRTXH
DGHPiVDPSOtD HOiPELWR GHODVWUDQVIRUPDFLRQHV SRVLEOHVKDELGD FXHQWD
TXHODPX\DPSOLDFRQFHSFLyQGHOD/65/KDWHUPLQDGRSRULPSRQHUVHVR
EUHODPXFKRPiVUHVWULFWLYDGHOD/6$FRQORTXHVHH[WLHQGHVHQVLEOHPHQ
WHHOSHUtPHWURGHODVWUDQVIRUPDFLRQHVSRVLEOHV©DOLPSXOVRGHODUHDOLGDGª
²VHJ~QVHGLFHHQODSURSLD([SRVLFLyQGH 0RWLYRV²DXQTXHWDPELpQVH
KDGHVOL]DGRDOJ~QUHFRUWHFRPRSRVWHULRUPHQWHYHUHPRV
(ODUW/0(VHxDODTXH©XQDVRFLHGDGPHUFDQWLOLQVFULWDSRGUiWUDQV
IRUPDUVHHQFXDOTXLHURWURWLSRGHVRFLHGDGPHUFDQWLOªFRQWHPSOiQGRVHHQ
ORVDSDUWDGRVVLJXLHQWHVRWURVVXSXHVWRVSRVLEOHVGHWUDQVIRUPDFLyQ FRPR
TXH XQD VRFLHGDG PHUFDQWLO LQVFULWD R XQD DJUXSDFLyQ HXURSHD GH LQWHUpV
HFRQyPLFRSXHGDWUDQVIRUPDUVHHQDJUXSDFLyQGHLQWHUpVHFRQyPLFRRTXH
HVWD~OWLPD SXHGDWUDQVIRUPDUVHLJXDOPHQWH HQ FXDOTXLHUWLSR GH VRFLHGDG
PHUFDQWLO\HQDJUXSDFLyQHXURSHDGHLQWHUpVHFRQyPLFRDSDUWDGRRTXH
XQDVRFLHGDGFLYLOSXHGDWUDQVIRUPDUVHHQFXDOTXLHUWLSR GHVRFLHGDGPHU
FDQWLODSDUWDGRXQD VRFLHGDG DQyQLPD HQ VRFLHGDG DQyQLPD HXURSHD
\YLFHYHUVDDSDUWDGRXQD VRFLHGDGFRRSHUDWLYDHQVRFLHGDG PHUFDQWLO
\XQD VRFLHGDG PHUFDQWLO LQVFULWDHQVRFLHGDG FRRSHUDWLYDDSDUWDGRR
XQDFRRSHUDWLYDDGHPiVHQVRFLHGDGFRRSHUDWLYDHXURSHD\pVWDHQDTXpOOD
DSDUWDGR
'LFKRGHRWURPRGRSHUROLPLWiQGRQRVH[FOXVLYDPHQWHDORVVXSXHVWRV
HQORVTXH OD WUDQVIRUPDFLyQ SXHGH WHQHU D XQD VRFLHGDG PHUFDQWLOFRPR
VRFLHGDGWUDQVIRUPDGDRWDPELpQDODLQYHUVDFRPRVRFLHGDGUHVXOWDQWHGH
HOODSRGHPRV VHxDODU TXH XQD VRFLHGDGPHUFDQWLOLQVFULWD SRGUi WUDQVIRU
PDUVHHQFXDOTXLHURWURWLSRGHVRFLHGDGPHUFDQWLODVtFRPRHQXQDDJUXSD
 (ODUW 550 HVWDEOHFHOR VLJXLHQWH©6L DOJXQDGH ODVVRFLHGDGHV TXHVH IXVLRQDQVH
HQFRQWUDUDHQTXLHEUDVHKDUiFRQVWDUHQOD HVFULWXUDS~EOLFDODUHVROXFLyQMXGLFLDOTXHDXWRULFHD OD
VRFLHGDGDSDUWLFLSDUHQODIXVLyQª3DUDXQDDGHFXDGDLQWHUSUHWDFLyQGHHVWHSUHFHSWRWUDVODHQWUDGD
HQYLJRUGHOD/H\GHGHMXOLR&RQFXUVDOvid.GLVSRVLFLyQDGLFLRQDOSULPHUDUHJOD/H\
&RQFXUVDOBOEQ~PGHGHMXOLR
02-CAP2.indd 39 25/10/11 11:23:18

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