Spain: Sociedades Unipersonales: obligaciones a tener en cuenta

Last Updated: 19 February 2019
Article by Marta Marti

El derecho español permite la existencia de sociedades unipersonales, que son aquellas que tienen un único socio.

Esta circunstancia puede darse desde el mismo momento de la constitución o bien ser sobrevenida, cuando por ejemplo las acciones de dos o más socios sean adquiridas por uno de ellos, pasando éste a ser el único propietario de todas.

Cuando una sociedad es unipersonal, ya desde su constitución o con posterioridad, deben tenerse en cuenta una serie de medidas a adoptar, si se quiere evitar determinadas consecuencias negativas que prevé la legislación española.

Las obligaciones a tener en cuenta son las siguientes:

  • Publicidad de la unipersonalidad: Debe constar en escritura pública e inscribirse en el Registro Mercantil, indicando la identidad del socio único.
    • Infracción: el socio único responderá personal, ilimitada y solidariamente de las deudas sociales contraídas durante el periodo de unipersonalidad si han transcurrido 6 meses desde esta circunstancia sin que la unipersonalidad haya sido inscrita en el Registro Mercantil.
  • Documentación: debe hacerse constar en toda la documentación de la sociedad la condición de unipersonalidad. Esto incluye facturas, pedidos, correspondencia, contratos, etc.
  • Libro Registro de Contratos: los contratos celebrados entre la sociedad y el socio único deben trascribirse en un Libro Registro que habrá de ser legalizado conforme lo dispuesto para los Libros de Actas.
  • Memoria Anual: en la Memoria de las Cuentas Anuales se hará referencia expresa e individualizada a estos contratos, con indicación de su naturaleza y condiciones.
    • Infracción: en el caso de concurso de acreedores de la sociedad o del socio único no serán oponibles a la masa aquellos contratos que no hayan sido transcritos al Libro Registro y no se hallen referenciados en la Memoria Anual.

Finalmente, en relación a los contratos entre el socio único y la sociedad hay que tener en cuenta que durante el plazo de dos años a contar desde la fecha del contrato, el socio único responderá frente a la sociedad de las ventajas que haya obtenido en perjuicio de ésta como consecuencia del contrato.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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