{"id":7023,"date":"2021-04-15T13:36:40","date_gmt":"2021-04-15T11:36:40","guid":{"rendered":"https:\/\/merac.es\/?p=7023"},"modified":"2025-10-09T08:15:53","modified_gmt":"2025-10-09T06:15:53","slug":"procedimiento-de-escision-de-empresas","status":"publish","type":"post","link":"https:\/\/merac.es\/en\/procedimiento-de-escision-de-empresas\/","title":{"rendered":"Procedure for the division of undertakings"},"content":{"rendered":"<p>As a follow-up to our previous <strong><a href=\"https:\/\/merac.es\/en\/escision-empresas-requisitos-implicaciones-legales-fiscales\/\">article<\/a><\/strong> on the <strong>legal and tax implications of a demerger transaction<\/strong>, en esta ocasi\u00f3n analizaremos las distintas fases que se llevan a cabo en este tipo de operaciones.\u00a0 Si necesitas asesoramiento especializado, te recomendamos contactar con nuestros <a href=\"https:\/\/merac.es\/en\/\">abogados en M\u00e1laga<\/a>\u00a0expertos en derecho mercantil, quienes podr\u00e1n orientarte durante todo el proceso.<\/p>\r\n\r\n\r\n\r\n<p>The procedure for carrying out a demerger is regulated in Articles 73 to 80 of Law 3\/2009 of 3 April on structural modifications of commercial companies. This <strong>The procedure can be divided into different phases<\/strong>:\u00a0<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"h-1-fase-preparatoria-del-proceso-de-escisi-n\"><strong>1 - Preparatory phase of the demerger process<\/strong><\/h2>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-a-elaboraci-n-de-un-proyecto-de-escisi-n\">(a) Drawing up a draft terms of division<\/h3>\r\n\r\n\r\n\r\n<p id=\"h-el-proyecto-de-escisi-n-es-aquel-documento-que-debe-ser-formulado-por-los-administradores-de-todas-las-sociedades-participantes-en-el-que-se-propone-a-la-junta-general-de-estas-ltimas-la-aprobaci-n-de-la-operaci-n-de-escisi-n-y-en-el-que-se-proporciona-adem-s-de-a-los-socios-al-resto-de-sectores-que-pudieran-estar-afectados-i-e-trabajadores-de-las-empresas-implicadas-etc-informaci-n-clara-y-veraz-sobre-la-operaci-n-que-se-va-a-llevar-a-cabo\">The draft terms of division is the document to be drawn up by the directors of all the participating companies proposing to the general meeting of the latter the approval of the demerger operation and, in which\u00a0<strong>provides, in addition to the partners, to the other sectors that may be affected<\/strong>\u00a0(i.e. workers of the companies involved, etc.)\u00a0<strong>clear and truthful information about the operation to be carried out.\u00a0<\/strong>\u00a0<\/p>\r\n\r\n\r\n\r\n<p>It is therefore the\u00a0<strong>key part of this operation<\/strong>\u00a0since it contains the agreements that will regulate the delivery of the assets and liabilities and the corresponding consideration to the beneficiary companies.\u00a0<\/p>\r\n\r\n\r\n\r\n<p>To this end, it is important to take into consideration that the draft division will\u00a0<strong>shall contain a minimum of information<\/strong>\u00a0which is established by law (Article 74 LME in conjunction with Article 31 LME). This minimum content must include, in addition to the content laid down for the draft terms of merger, the following:<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>The\u00a0<strong>designation of the assets and liabilities of the split-off company to be transferred and their distribution in the event that there is more than one receiving company<\/strong>. In cases of total division, if an asset item has not been attributed to any of the receiving companies in the plan and it is not possible to decide on the distribution, it will be distributed among all the receiving companies in proportion to the assets attributed to each of them. Where the same indeterminacy arises, not in respect of an asset item, but in respect of a liability (a debt), all the Qualifying Companies are jointly and severally liable for it (Art. 75 LME).\u00a0<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>The\u00a0<strong>distribution among the shareholders of the company being divided of the shares or holdings to which they are entitled in the capital of the receiving companies<\/strong>and the criterion on which this distribution is based (which is only applicable in the case of a total or partial spin-off, since in the case of a spin-off the company being spun off is the sole recipient). If there are several beneficiary companies, the shareholders of the company being spun off will be entitled to shares or holdings in all the beneficiary companies, and only with the individual consent of those affected may this rule be altered to allocate shares or holdings in only one of them (Art. 76 LME). This rule has its raison d'\u00eatre in those cases in which the demerger is motivated by the wish of certain shareholders not to remain in the same company with each other.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>The\u00a0<strong>the draft terms of division must be published on the websites of the participating companies<\/strong>\u00a0in the demerger or, if they did not have a website,\u00a0<strong>a copy of the draft terms of division must be deposited in the Commercial Register.<\/strong><strong>l<\/strong>\u00a0in which the company is registered.\u00a0\u00a0<\/p>\r\n\r\n\r\n\r\n<p>The draft division will have a\u00a0<strong>valid for six months<\/strong>If six months elapse without the General Meeting of the participating companies approving it, it shall cease to have effect.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-b-informe-de-administradores\">b) Directors' report<\/h3>\r\n\r\n\r\n\r\n<p id=\"h-los-administradores-de-las-sociedades-participaciones-deber-n-elaborar-un-informe-explicando-los-aspectos-jur-dicos-y-econ-micos-del-proyecto-de-escisi-n-con-especial-referencia-a\">The directors of the participating companies must draw up a report explaining the legal and economic aspects of the draft terms of division, with particular reference to:<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>Whether the reports on the non-cash contributions have been issued when the companies benefiting from the spin-off are public limited companies or limited joint-stock companies.\u00a0\u00a0<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li><strong>Whether these reports have been or will be filed with the Commercial Registry.\u00a0\u00a0<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>In addition, the administrators\u00a0<strong>must inform the general meeting of the participating companies of any material change in their assets or liabilities<\/strong>\u00a0from the date on which the draft terms of division are drawn up until the date of the general meeting which decides on the division (Art. 79 LME).\u00a0<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-c-informe-de-experto-independiente\">c) Independent expert report<\/h3>\r\n\r\n\r\n\r\n<p id=\"h-cuando-participen-en-la-escisi-n-sociedades-an-nimas-o-comanditarias-por-acciones-el-proyecto-de-escisi-n-se-deber-someter-al-informe-de-un-experto-independiente-designado-por-el-registro-mercantil\">When\u00a0<strong>the demerger involves public limited companies or partnerships limited by shares<\/strong>\u00a0on\u00a0<strong>the draft terms of division must be submitted to an independent expert's report<\/strong>designated by the Commercial Register.\u00a0<\/p>\r\n\r\n\r\n\r\n<p>El informe de los expertos\u00a0deber\u00e1\u00a0manifestar, en todo caso, si est\u00e1 justificado o no el tipo de canje de las acciones o participaciones en la sociedad que se escinde; los m\u00e9todos o criterios empleados y la adecuaci\u00f3n de los mismos; y, que el patrimonio aportado por la sociedad que se escinde es igual, por lo menos, al capital de la sociedad beneficiaria de nueva creaci\u00f3n o al aumento del capital en la sociedad beneficiaria (art. 34.3 LMESM).\u00a0Asimismo, dicho informe deber\u00e1 contener una valoraci\u00f3n del patrimonio no dinerario que se transmite a cada sociedad.\u00a0\u00a0<\/p>\r\n\r\n\r\n\r\n<p>In drawing up this report, the experts may gather any information they deem appropriate.\u00a0<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-d-balance-de-escisi-n\">(d) Spin-off balance sheet<\/h3>\r\n\r\n\r\n\r\n<p id=\"h-las-juntas-generales-de-las-sociedades-participantes-deber-n-aprobar-un-balance-cerrado-con-posterioridad-al-primer-d-a-del-tercer-mes-procedente-a-la-fecha-del-proyecto-de-escisi-n\">The general meetings of the participating companies shall\u00a0<strong>approve a balance sheet closed later than the first day of the third month following the date of the draft terms of division<\/strong>.\u00a0<\/p>\r\n\r\n\r\n\r\n<p>However, the approved annual balance sheet may be used as the division balance sheet, provided that it was closed within the six months preceding the date of the draft terms of division.\u00a0<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"h-2-fase-decisoria-del-proceso-de-escisi-n\"><strong>2 - Decision-making phase of the demerger process<\/strong><\/h2>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-a-convocatoria-de-junta-general\">a) Calling of General Meetings<\/h3>\r\n\r\n\r\n\r\n<p id=\"h-la-convocatoria-de-la-junta-general-deber-publicarse-con-al-menos-un-mes-de-antelaci-n-siendo-requisito-previo-el-dep-sito-del-proyecto-de-escisi-n-salvo-que-se-trata-de-aprobaci-n-en-junta-universal\">The notice of the General Meeting shall be published with at least,\u00a0<strong>one month in advance,<\/strong>\u00a0being\u00a0<strong>prerequisite is the filing of the draft terms of division, except in the case of approval at a general meeting.<\/strong>.\u00a0<\/p>\r\n\r\n\r\n\r\n<p>The notices of the general meetings of the participating companies must include the legally required minimum information on the draft terms of division; and must state the date of publication of the following documents on the company's website or, if the company does not have a website, the right of all shareholders, bondholders, holders of special rights and employees' representatives to examine copies of these documents at the registered office and to have them delivered or sent to them free of charge. The documents to be made available to the shareholders include, in particular: the demerger plan; the reports of the directors of each of the companies on the plan; the report(s) of the independent experts on the plan, when legally required; the annual accounts and management reports for the last three financial years of the companies involved in the demerger, with the auditors' report, if required; the balance sheet of the demerger, where different from the last annual balance sheet, accompanied, where appropriate, by the auditors' report; the current memorandum and articles of association; the draft articles of association of the new company or the full text of the articles of association of the recipient company, including any amendments to be made; the identity of the directors of the companies involved and of those who are to be proposed following the operation.\u00a0<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-b-adopci-n-del-acuerdo-en-junta-general\">b) Adoption of the resolution at the General Meeting<\/h3>\r\n\r\n\r\n\r\n<p>Approval of the demerger by the General Meetings of the participating companies from\u00a0<strong>compliance with legal requirements<\/strong>\u00a0of their own\u00a0<strong>social form<\/strong>.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-c-publicaci-n-del-acuerdo-de-escisi-n\">(c) Publication of the division agreement<\/h3>\r\n\r\n\r\n\r\n<p id=\"h-el-acuerdo-de-escisi-n-deber-publicarse-en-el-borme-y-en-uno-de-los-diarios-de-gran-circulaci-n-en-las-provincias-en-las-que-cada-una-de-las-sociedades-participantes-tenga-su-domicilio-el-anuncio-deber-contener-el-derecho-de-los-socios-y-acreedores-a-obtener-el-texto-ntegro-del-acuerdo-adoptado-y-el-balance-de-escisi-n\">The demerger agreement\u00a0<strong>must be published in the BORME and in one of the daily newspapers with wide circulation in the provinces in which each of the participating companies has its registered office.<\/strong>.The notice shall contain the right of shareholders and creditors to obtain the full text of the resolution adopted and the balance sheet of the division.\u00a0\u00a0<\/p>\r\n\r\n\r\n\r\n<p>Publication of the agreement shall not be required where the agreement has been communicated individually to all shareholders and interested third parties.\u00a0\u00a0<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-c-tutela-de-acreedores\">c) Guardianship of creditors<\/h3>\r\n\r\n\r\n\r\n<p id=\"h-los-acreedores-de-las-sociedades-participantes-cuyo-cr-dito-haya-nacido-antes-de-la-fecha-de-publicaci-n-del-proyecto-de-escisi-n-y-no-se-encuentren-debidamente-garantizados-podr-n-oponerse-a-la-operaci-n-de-escisi-n-dentro-del-plazo-de-un-mes-a-contar-de-la-fecha-del-ltimo-anuncio-del-acuerdo-de-escisi-n\">Creditors of the participating companies whose claims arose before the date of publication of the draft terms of division and are not duly secured,\u00a0<strong>may oppose the division within one month of the date of the last announcement of the demerger.<\/strong>\u00a0of the demerger agreement.\u00a0<\/p>\r\n\r\n\r\n\r\n<p>Once the opposition has been lodged, the division may not proceed until the creditor has been provided with security satisfactory to the creditor or has been notified of the provision of a joint and several guarantee in favour of the company by a credit institution.\u00a0<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"h-3-fase-ejecutoria-del-proceso-de-escisi-n\"><strong>3 - Executory phase of the division process<\/strong><\/h2>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-a-elevaci-n-del-acuerdo-a-escritura-p-blica\">a) Conversion of the agreement into a public deed<\/h3>\r\n\r\n\r\n\r\n<p>After the expiry of the month in which creditors must lodge an objection, if no objection has been lodged or no sufficient security has been provided, the companies shall\u00a0<strong>shall make the demerger agreement public<\/strong>.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-b-inscripci-n-en-el-registro-mercantil\">b) Entry in the Commercial Register<\/h3>\r\n\r\n\r\n\r\n<p id=\"h-tras-lo-elevaci-n-a-p-blico-del-acuerdo-de-escisi-n-se-proceder-a-inscripci-n-de-la-escritura-de-escisi-n-en-el-registro-mercantil\">After the demerger resolution has been converted into a public deed, the deed of division shall be registered in the Commercial Register.\u00a0<\/p>\r\n\r\n\r\n\r\n<p>In this regard, it is important to take into consideration that\u00a0<strong>the division shall take effect as soon as it is entered in the Commercial Register.<\/strong>\u00a0To this effect, the Supreme Court's ruling of 21 May 2012 has established that the spin-off will be deemed to have taken place from the date on which the filing entry was made in the Commercial Register.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"h-c-impugnaci-n-de-la-escisi-n\">(c) Challenging the division<\/h3>\r\n\r\n\r\n\r\n<p>Once the division has been registered, it may only be contested on the grounds of non-compliance with the legal requirements and provided that the action to contest it is brought within three months of the date on which the division became enforceable against the party claiming its nullity.<strong>.<\/strong><\/p>\r\n<p>Para asesoramiento personalizado, no dude en contactar con nuestros <strong><a href=\"https:\/\/merac.es\/en\/servicios\/abogados-mijas\/\">abogados en Mijas<\/a><\/strong> y <strong><a href=\"https:\/\/merac.es\/en\/servicios\/abogados-en-benalmadena\/\">abogados en Benalm\u00e1dena<\/a><\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Llevar a cabo una operaci\u00f3n de escisi\u00f3n conlleva distintas fases que deben tenerse en cuenta en su ejecuci\u00f3n.<\/p>","protected":false},"author":6,"featured_media":7026,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,32,24,30],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - 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Breve biograf\u00eda profesional: Mercedes Nieto es Abogada y Economista y socia del Departamento Mercantil e Inmobiliario de MERAC LEGAL & TAX LAWYERS. Comienza su carrera profesional en el Departamento Mercantil de Garrigues y posteriormente se traslada a Qatar, para trabajar en una empresa constructora, hasta su incorporaci\u00f3n al Departamento de Mercantil de KPMG Abogados. En 2018, se une a una firma de abogados en Marbella como responsable del departamento mercantil, hasta su incorporaci\u00f3n como Socia a MERAC LEGAL & TAX LAWYERS. Est\u00e1 especializada en Derecho Mercantil-Societario, Fusiones y Adquisiciones (M&A), Inmobiliario, contrataci\u00f3n nacional e internacional y Civil. Ha participado en operaciones de M&A e Inmobiliarias en sectores de todo tipo, habiendo sido reconocida por su labor de abogada en el \u00e1rea de Derecho Mercantil y Fusiones y Adquisiciones por \u201cBest Lawyers International\u201d, siendo en 2020 galardonada con el premio a mejor abogada en dicha \u00e1rea, y nominada en los a\u00f1os 2021, 2022, 2023 y 2024. Formaci\u00f3n acad\u00e9mica: licenciada en Derecho y Administraci\u00f3n y Direcci\u00f3n de Empresas. Master Executive Derecho Empresarial. Experiencia destacada: Est\u00e1 especializada en Derecho Mercantil-Societario, Fusiones y Adquisiciones (M&A), Inmobiliario, contrataci\u00f3n nacional e internacional y Civil. Ha intervenido activamente en la realizaci\u00f3n de numerosas operaciones de reestructuraci\u00f3n empresarial y acuerdos de inversi\u00f3n, tanto a nivel nacional como internacional (i.e. fusiones, escisiones, segregaciones, cesi\u00f3n de activos). Ha participado, asimismo, en operaciones de primer nivel de adquisici\u00f3n de sociedades y en numerosos procesos de due diligence sobre sociedades de diversos sectores de actividad. De la misma forma, desarrolla su labor profesional tambi\u00e9n en otras \u00e1reas del Derecho con incidencia directa e indirecta en la empresa (Derecho Civil; Inmobiliario; Derecho de la Propiedad Intelectual, Industrial y Marcas; Negociaci\u00f3n extrajudicial; Procesal y Concursal Premios, certificaciones o asociaciones: Galardonada con el precio a la mejor abogada en el \u00e1rea de Derecho Mercantil y Fusiones y Adquisiciones por \u201cBest Lawyers International\u201d, en la edici\u00f3n de 2020 y nominada en esa misma categor\u00eda en los a\u00f1os 2021, 2022, 2023 y 2024.\",\"sameAs\":[\"https:\/\/www.linkedin.com\/\"],\"url\":\"https:\/\/merac.es\/en\/author\/mercedes-nieto\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Procedimiento de escisi\u00f3n de empresas | MERAC Legal &amp; Tax Lawyers","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/merac.es\/en\/procedimiento-de-escision-de-empresas\/","og_locale":"en_GB","og_type":"article","og_title":"Procedimiento de escisi\u00f3n de empresas | MERAC Legal &amp; 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