Nicaragua: Traspasos de acciones de sociedades mercantiles
Published date | 03 May 2022 |
Author | Jean Paul Aguirre |
Law Firm | Consortium Legal |
Nuevamente, abordamos la importancia de las transacciones de transmisión de acciones de sociedad mercantiles; un tema que hemos abordado previamente en la serie de artículos sobre “Fusiones y Adquisiciones en Nicaragua” y “Efectos Fiscales en las Operaciones de Traspaso de Acciones”. Recientemente, este tópico ha ganado una gran relevancia, ya que, el ordenamiento jurídico aplicable a este tipo de operaciones ha sido reformado, estableciendo nuevas obligaciones mercantiles y fiscales. En este artículo daremos un breve resumen de los distintos pasos que deben seguirse, sin embargo, advertimos que las obligaciones pueden ser complejas y se requiere de una asesoría integral para cada caso concreto.
De conformidad con el artículo 232 del Código de Comercio de la República de Nicaragua, la propiedad de las acciones se prueba por medio del endoso y la inscripción de este en el Libro de Registro de Acciones de la sociedad emisora. Estos son elementos indispensables para el traspaso, ya que, en caso de no cumplirse con ellos dicha transmisión no surtirá efecto para con la sociedad ni para con terceros.
En este mismo sentido, el artículo 156 de la Ley No. 1035 de Reforma a la Ley de Registros Públicos, establece la obligación de inscribir obligatoriamente en el Registro Público Mercantil los cambios en estructura accionaria, de participación o propiedad de las sociedades mercantiles. En otras palabras, para efectuar un traspaso de acciones es indispensable que el certificado de acciones del propietario sea endosado – por la cantidad de acciones a traspasar – a favor del nuevo accionista, este cambio en la composición accionaria de la sociedad debe inscribirse en el Libro de Registro de Acciones de la sociedad emisora y en el Registro Público Mercantil, so pena de que no tenga efectos ante la sociedad y terceros.
Adicionalmente, según la ley de reforma antes citada y la Circular de la Dirección Nacional de Registros No. 009-2021, las sociedades mercantiles que tengan como socios a personas jurídicas nacionales o extranjeras deberán declarar detalladamente en el Registro de Beneficiario Final todos los niveles en que se encuentra distribuida la composición accionaria hasta determinar a las personas naturales identificadas como beneficiario final, por ende, cualquier traspaso de acción a favor de una persona jurídica obligatoriamente generará la obligación actualizar el Registro de...
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