Publication: Un caso de transmisión mortis causa de participaciones sociales
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2019-02-26
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Abstract
La presente investigación académica recoge un análisis profundo sobre las consecuencias que conlleva el fallecimiento de un socio en la Sociedad de Responsabilidad Limitada y el complejo fenómeno de la transmisión mortis causa de participaciones sociales. En primer lugar, se analiza el régimen jurídico aplicable, un régimen que se basa en dos elementos: el principio de libre transmisibilidad de las participaciones por sucesión hereditaria (art. 110.1 de la LSC) y las restricciones que limitan dicho principio (como las cláusulas de rescate o las cláusulas de consolidación). En segundo lugar, se plantea un caso práctico a través del cual se analiza la transmisión mortis causa de participaciones sociales desde una perspectiva más dinámica y mediante la exposición de dos hipótesis: la sucesión intestada y la sucesión testada, fusionando así el derecho societario con el derecho sucesorio.
This academic research presents a deep analysis of the consequences that generates the death of a member in a limited liability company as well as the complex phenomenon of mortis causa transmission of social participations. In the first place, the present work studies the legal framework applied to the mentioned phenomenon, which is based on two elements: the principle of free transmissibility of social participations by hereditary succession (art. 110.1 of the LSC) and the limits to this principle (such as rescue clauses or consolidation clauses). Secondly, a practical case is proposed in order to approach (through its resolution) the mortis causa transmission of social participations from a more dynamic perspective and through the exposition of two hypotheses: intestate succession and tested succession, merging, as a result, the particularities of corporate law with those of inheritance law.
This academic research presents a deep analysis of the consequences that generates the death of a member in a limited liability company as well as the complex phenomenon of mortis causa transmission of social participations. In the first place, the present work studies the legal framework applied to the mentioned phenomenon, which is based on two elements: the principle of free transmissibility of social participations by hereditary succession (art. 110.1 of the LSC) and the limits to this principle (such as rescue clauses or consolidation clauses). Secondly, a practical case is proposed in order to approach (through its resolution) the mortis causa transmission of social participations from a more dynamic perspective and through the exposition of two hypotheses: intestate succession and tested succession, merging, as a result, the particularities of corporate law with those of inheritance law.