El concepto de Grupo de Sociedades Anónimas
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2026
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18/06/2026
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Universidad Complutense de Madrid
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La existencia de dos o más sociedades anónimas constituye un conjunto en el que si se dan determinadas circunstancias, que se nuclean en torno a la existencia de una sociedad dominante o “controlante”, devendrá en un grupo de sociedades anónimas, en una empresa policorporativa, constituyendo una unidad económica. Acompasa al desarrollo del capitalismo y a la globalización económico-financiera. Los conjuntos y los grupos de sociedades anónimas son fenómenos complejos, que presentan estructuras definidas, pero proclives al desorden por la interferencia, en ocasiones disruptiva, de los ordenamientos jurídicos, más orientados ideológicamente, que, por la construcción estrictamente racional del Derecho, así como una funcionalidad múltiple orientada por la protección de pluralidad de intereses concurrentes en los mismos y la búsqueda del más eficaz funcionamiento del mercado...
The existence of two or more corporations constitutes a set in which, if certain circumstances arise, centered around the existence of a dominant or "controlling" corporation, it will result in a group of corporations, forming a polycorporate enterprise, constituting an economic unit. This phenomenon accompanies the development of capitalism and economic-financial globalization. Sets and groups of corporations are complex phenomena, presenting defined structures but prone to disorder due to interference, sometimes disruptive, from legal systems that are more ideologically oriented than strictly rational in the construction of law, as well as having multiple functionalities aimed at protecting a plurality of concurrent interests and seeking the most efficient market functioning...
The existence of two or more corporations constitutes a set in which, if certain circumstances arise, centered around the existence of a dominant or "controlling" corporation, it will result in a group of corporations, forming a polycorporate enterprise, constituting an economic unit. This phenomenon accompanies the development of capitalism and economic-financial globalization. Sets and groups of corporations are complex phenomena, presenting defined structures but prone to disorder due to interference, sometimes disruptive, from legal systems that are more ideologically oriented than strictly rational in the construction of law, as well as having multiple functionalities aimed at protecting a plurality of concurrent interests and seeking the most efficient market functioning...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, leída el 18/06/2026












