Modificación del capital social
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2018-01-23
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Jaén: Universidad de Jaén
Resumen
Tanto el aumento como la reducción del capital social son operaciones que tienen el interés de las personas naturales o jurídicas que se encuentran vinculadas a una sociedad o de aquellas que quieren pertenecer en un futuro a ella. Esto es así porque la cifra del capital social es la que refleja verdaderamente el estado financiero de la sociedad, y no sus beneficios o pérdidas, aunque éstos a la larga sean la consecuencia del crecimiento o desaparición de la sociedad respectivamente. El reglamento procedimental por el que se rigen ambas, está recogido en la actualidad en una sola ley que regula todas las sociedades mercantiles: la Ley de Sociedades de Capital. En ella podemos vislumbrar que aunque el procedimiento en el aumento y reducción coincide en los pasos a seguir: adopción del acuerdo, ejecución e inscripción; su régimen jurídico es distinto con respecto a los requisitos que se necesitan para cada uno de ellos
Both the increase and the reduction of social capital are operations that have interest from natural or legal persons that are linked to the society or from that ones who wants to belong to it in a future. This is so because the number of the social capital is the one that trully reflects the financial state of the society, not their benefits or losses, although these in the long term are the consequence of the growing or disappearance of the society respectively. The procedural regulation governing both, is currently contained in a single law that regulates all commercial companies: the Capital Companies Act. In it we can glimpse that although the procedure in increase and reduction coincides in the steps to follow: adoption of the agreement, execution and registration; Its legal regime is different with respect to the requirements that are needed for each of them.
Both the increase and the reduction of social capital are operations that have interest from natural or legal persons that are linked to the society or from that ones who wants to belong to it in a future. This is so because the number of the social capital is the one that trully reflects the financial state of the society, not their benefits or losses, although these in the long term are the consequence of the growing or disappearance of the society respectively. The procedural regulation governing both, is currently contained in a single law that regulates all commercial companies: the Capital Companies Act. In it we can glimpse that although the procedure in increase and reduction coincides in the steps to follow: adoption of the agreement, execution and registration; Its legal regime is different with respect to the requirements that are needed for each of them.