La Justicia endurece la responsabilidad del grupo de empresas en concurso

Ser jurado impide el despido por ausencias en el trabajo
diciembre 17, 2011
El subsuelo de una comunidad de propietarios, cuando no tenga atribuida naturaleza privativa en el título constitutivo, tiene naturaleza de elemento común
diciembre 17, 2011

La Justicia endurece la responsabilidad del grupo de empresas en concurso


En una sentencia pionera, la Audiencia Provincial de Barcelona establece que los socios de un grupo de empresas deben responder con su patrimonio en el concurso. Esta doctrina contradice la Ley Concursal de 2003 y su reciente reforma.

La Audiencia Provincial de Barcelona ha dictado la primera sentencia que avala el levantamiento del velo, es decir, que los socios deban responder con su patrimonio, en un concurso de acreedores de un grupo de empresas. Así, el juez ha ordenado el “levantamiento del velo” y la acumulación de activos y pasivos en un mismo informe de tres sociedades, iniciativa que no está prevista en la legislación concursal española.
La Ley Concursal de 2003 y su reforma, que se publicó en el BOE del pasado martes, no avalan el uso de esta figura en el concurso. Tan sólo prevén que pueda haber acumulación de patrimonios como forma de facilitar la realización del informe de la Administración Concursal, para que haya una lista unitaria de bienes.
El levantamiento del velo de la persona jurídica se utiliza en el caso de sociedades tipo isla única (en las que no hay grupo), para llegar a los socios. Aquí se extiende al ámbito del grupo y se insta una sorprendente fusión de activos y pasivos.

El que haya confusión de patrimonios ya es indicio de gestión negligente para la sentencia, de la que es ponente Ignacio Sancho Gargallo, por lo que argumenta la procedencia de unificar en una sola masa pasiva a todos los acreedores y en una sola masa activa todos los bienes y derechos de contenido patrimonial.
La Audiencia dice que, “de la misma manera que de forma excepcional, en el curso de una refinanciación extraconcursal cabe levantar el velo de una sociedad en casos de confusión de patrimonios, para hacer responsable de las deudas de una sociedad a otras del mismo grupo, no debería haber inconveniente para que, también de forma excepcional, el concurso de sociedades de un mismo grupo que tuviera confusión de patrimonios y que hubiesen operado como una sola empresa no sólo se tramitaran conjuntamente sino como una sola entidad deudora, consolidando todos sus activos y pasivos”.

Por su parte, las empresas alegaron contra la improcedencia de consolidar una sola masa pasiva de acreedores, frente a una sola masa activa, pues no es ese el efecto legal previsto en caso de acumulación de concurso.

La sentencia reconoce que la ley no ha previsto la consolidación de masas activas y pasivas, es decir, tramitar estos concursos como si sólo fuera uno, mediante la incorporación de todos los acreedores en la misma masa pasiva y la formación de una sola masa patrimonial con los bienes y derechos de todos los deudores concursados. Ni siquiera se prevé en los casos de confusión de patrimonios.

Así, prosigue la sentencia, la no consolidación de masas activas y pasivas de los distintos deudores cuyos concursos se tramitan acumuladamente es una exigencia del respeto a la personalidad jurídica. Este respeto, en el caso del grupo de sociedades, preserva los legítimos derechos de los socios minoritarios que no tengan intereses o vinculación con el resto de sociedades.

Además, la Audiencia insiste en que mezclar masas activas y pasivas puede perjudicar la posición de algunos acreedores que de otro modo, tendrían más expectativas de cobro al mezclarse con todos los acreedores del resto de sociedades del grupo.

Sin embargo, recuerda el fallo, los hechos que alegó el juez de lo Mercantil y que no han desmentido las empresas son que las tres sociedades coinciden en socios, administradores, domicilio y objeto social; que reconocieron que mantenían tres sociedades para realizar una misma actividad con el fin de obtener una mejor calificación de las compañías de seguro de crédito; que la imagen corporativa era la misma y compartían teléfono y correo electrónico, departamento de administración, equipos informáticos y software; que los trabajadores y máquinas trabajaban para las tres, y que la confusión financiera era total.

Fuente: Expansión


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