La delimitación del grupo de sociedades en el Texto Refundido de la Ley Concursal tras su reforma por la Ley 16 / 2022
ISSN: 2697-0694
Year of publication: 2023
Issue: 9
Pages: 15-35
Type: Article
More publications in: Revista General de Insolvencias & Reestructuraciones: Journal of Insolvency & Restructuring (I&R)
Abstract
Act 16/2022 amended the definition of a group of companies for the purposes of the Insolvency Act by significantly broadening the list of potential holders of corporate control. In this vein, natural persons and legal persons other than commercial companies have been expressly included. This is a realistic reform, influenced by the case law, which is aimed at preventing an easy circumvention of the insolvency rules on groups of companies. In addition to analysing this reform, this paper reflects on the possibility that this new delineation of the group is extrapolated, due to its broad scope, to other areas of the law in Spain