¿Excluibilidad del derecho de asignación gratuita en los aumentos de capital con cargo a reservas?

Abstract

Commentary to resolutions of the General Direction of the Registries and the Profession of notary of date 4 and 9 of December of 2003 (BOE núm. 11, of date 31-1-2004), that know two governmental resources front qualification negative of the competent Mercantile Recorder, in relation to not inscription in an agreement of increase of capital by means of emition of new participation, with position to reserves, and exclusion of the right of preference, adopted by mayoria , and in which the new titles are completely assumed by one foundation without profit eagerness with condition of third respect to the emitting society. This resolutions serve as pretext the author to expose some reflections around the trusteeship of the partner in the increases of capital with own resources and in the inexcluibilidad of the gratuitous right of allocation that the partners show respect to the new created titles with relation of that increase. KEY WORDS: Increase of capital,