Instrumentos jurídicos en la transmisión intergeneracional de la empresa familiar

Abstract

Para la mayoría de las empresas familiares la planificación de la sucesión es el principal desafío al que se enfrentan. Se constata que encuentran dificultades en la transmisión de la empresa a la siguiente generación. El tema central de la tesis es la transmisión mortis causa de la empresa familiar - en favor del sucesor, generalmente el descendiente más capacitado para estar al frente del negocio- manteniendo el control en manos de la familia. Uno de los principales problemas que se plantean en estas empresas es la falta de una regulación específica que resuelva los problemas de la sucesión en la empresa familiar. Se analizan los instrumentos jurídicos empleados para la transmisión de empresa por causa de muerte, así como su encaje con otros instrumentos utilizados por la empresa familiar como es el Protocolo familiar, que pretende ordenar las relaciones entre empresa y familia. Nos centraremos en las posibilidades que nos ofrecen como instrumentos de planificación para atribuir la propiedad de la empresa. El empresario elegirá el instrumento que mejor se adapte para ordenar su sucesión, sin embargo deberá respetar las limitaciones del sistema de legítimas y el problema que se plantea es que el resto de herederos deben ser compensados, y nuestro derecho no ha adoptado ninguna prevención al respecto para proteger a la empresa cuando el resto de legitimarios reclama su porción hereditaria. Algunas reformas han incorporado al Derecho común figuras como la fiducia, de tradición en los Derechos forales. Se trata de un instrumento regulador de la sucesión y que supone una excepción a un principio de carácter personalísimo, sin embargo otras figuras como el pacto sucesorio no ha sido incorporado y se mantiene la prohibición general...

For most family businesses, planning for succession is the most critical challenge they face. In fact, they often experience difficulties when it comes to passing their businesses to younger generations. The subject of the Thesis is the transmission mortis causa of the family business keeping it undivided, -in favour of the successor, generally the descendent who clearly show higher aptitudes or dedication to this business-. One of the main problems for these bussiness is the lack of special rules that solves many of the problems of succession in family business. The legal instruments used for the transfer of this business in the event of death are studied as well as how it fits in with other tools employed by the family business such as the Family Protocol, that intends to organize the interaction between a family and their family-owned business. We stopped in the possibilitie of the same: mortis causa vehicular forms, because of the attribution of property. The entrepreneur will select the right planning tool to transfer his business, however the transfer of busines ownership among generations must comply with the "legittima", which is a limit for the testator. The problem is that the heirs must be compensated and our law has not adopted any solution in order to protect the firm where several heirs claim their share in the enterprise. Some reforms have brought our civil law in matters of succession and family, the figure of the trust that existed regularly in some of the provincial legislation It is a business regulator of the succession which represents an exception to the formal personal principle. however other figures, such as succession agreements, haven't been integrated and the general prohibition is maintained. In effect, the legal instrument most well adapted to the consensus and agreements between family members is the agreement as to succession, because unlike unilateral wills, it involves a concurrence of wills and it is efficient in achieving the transfer of the family business. In this way, we have an arrangement upon death and therefore, in the nature of these provisions...