Publication: Deberes de los administradores sociales frente a insolvencia y pérdidas cualificadas: Evolución y situación actual tras la Ley 16/2022, de 5 de septiembre, de reforma de la Ley Concursal.
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2023-01
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Abstract
En el presente trabajo realizamos un análisis de la evolución histórica de los deberes de los administradores sociales ante las pérdidas cualificadas y la insolvencia, con especial mención al cambio producido a partir de la inminente reforma del Texto Refundido de la Ley Concursal producida por la Ley 16/2022, de 5 de septiembre. El estudio se centra particularmente en las situaciones de crisis empresarial, en donde el legislador ha venido finalmente a establecer una reforma esperada en la práctica, en aras a clarificar las actuaciones de los administradores ante la concomitancia de las pérdidas cualificadas con la situación de insolvencia -actual, inminente o probable- dentro de las negociaciones para alcanzar los Planes de Reestructuración, que vienen a consolidarse como único instrumento preconcursal en nuestro ordenamiento jurídico.
The following work analyses, from a historical perspective, the duties of the company directors in the situations of economic losses and insolvency, with special regard to the legal modifications introduced by the Law 16/2022 of 5 September, which amends the Royal Decree-Legislative 1/2020 (Insolvency Law). Our analysis is focused on situations of business economic crisis, where the lawmaker has brought a reform that was expected by many authors, particullary regarding the concomitance of economic losses (net worth crisis) and solvency crisis (insolvency proceedings) in the context of the negotiations to reach a Restructuring Plan, the new cornerstone of preventive restructuring frameworks in Spain.
The following work analyses, from a historical perspective, the duties of the company directors in the situations of economic losses and insolvency, with special regard to the legal modifications introduced by the Law 16/2022 of 5 September, which amends the Royal Decree-Legislative 1/2020 (Insolvency Law). Our analysis is focused on situations of business economic crisis, where the lawmaker has brought a reform that was expected by many authors, particullary regarding the concomitance of economic losses (net worth crisis) and solvency crisis (insolvency proceedings) in the context of the negotiations to reach a Restructuring Plan, the new cornerstone of preventive restructuring frameworks in Spain.