Escisión parcial inversa: un “curioso viaje de ida y vuelta”(en torno a la Resolución de la Dirección General de los Registros y del Notariado, de 19 de septiembre de 2019)
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Universidad de Alcalá
info
ISSN: 0210-0797
Ano de publicación: 2020
Número: 315
Páxinas: 10
Tipo: Artigo
Outras publicacións en: Revista de derecho mercantil
Resumo
The RDGRN of 19 September 2019 deals with a case of a reverse partial division in which the separate assets of the parent company - which was spun off - consisted exclusively of the package of shares held by the parent company in the subsidiary - which was the beneficiary. The operation, which the DGRN admitted against the criteria of the Commercial Registry, involves the transformation of a vertical group situation into a horizontal one, raising various questions of great interest linked to the typological delimitation of the spin-off as a regulated structural change.