Sergio Díaz López. Abogado Asociado.
El funcionamiento de las sociedades de capital, en el que caben diversas formas de abuso por parte de los rectores y socios de dichas entidades debido al amplio control que tienen dentro de ellas, ha desembocado en la aplicación de una doctrina jurisprudencial que conocemos como levantamiento del velo.
Esta doctrina persigue castigar a quienes, desde una posición de dominio en una sociedad de capital, realizan actuaciones abusivas y contrarias al ordenamiento jurídico con fines fraudulentos, que perjudican intereses públicos o privados. En respuesta a estas situaciones actualmente se admite que los tribunales puedan atravesar la estructura formal de la sociedad y “levantar su velo”, penetrando en el interior de la entidad para revelar su verdadera estructura e intereses. De esta manera pueden conocerse quienes son las personas y bienes que integran la sociedad, para en su caso perseguir a los mismos por las actuaciones fraudulentas en que hayan incurrido.
Los tribunales puedan atravesar la estructura formal de la sociedad y levantar su velo, penetrando en el interior de la entidad para revelar su verdadera estructura e intereses.
Sin embargo, es necesario aclarar que esta doctrina es de aplicación ciertamente limitada a casos concretos y excepcionales. Nuestra jurisprudencia señala determinados supuestos en los que se admite la aplicación de esta técnica: el abuso de la forma jurídica de la sociedad o fraude de ley en su utilización; la infracapitalización o descapitalización societaria; la confusión de patrimonios societarios y personales; en definitiva, se considera adecuada esta aplicación en situaciones que se utiliza una forma societaria con el objetivo de eludir responsabilidades personales por sus integrantes.
Podemos resumir la doctrina del Tribunal Supremo al respecto de esta cuestión señalando los siguientes aspectos:
– Es una técnica que permite exigir responsabilidad al verdadero responsable en el seno de una sociedad, persiguiendo al que emplea la forma societaria como instrumento para eludir responsabilidad personal, y por tanto evitando que se utilice dicha forma como instrumento fraudulento.
-La doctrina del levantamiento del velo trata de evitar que el abuso de la personalidad jurídica pueda perjudicar intereses públicos o privados, causar daño ajeno, o burlar los derechos de los demás.
-La doctrina del levantamiento del velo es de aplicación excepcional, por lo que debe ser objeto de un uso ponderado y restringido. No puede utilizarse sin más que la invocación unilateral de fraude, pues, en principio ha de mantenerse la personalidad de las entidades jurídicas, si no quiere que desaparezca en la vida real la actividad jurídica de las sociedades.
Lo cierto es que, a pesar de su carácter restrictivo y excepcional, el Tribunal Supremo ha dictado numerosas resoluciones en aplicación de la doctrina del levantamiento del velo. Más frecuentes son los casos en que se aplica la citada doctrina a sociedades unipersonales, forma que desde luego es la más propicia para cometer abusos y defraudar a terceros por la facilidad con la que se pueden manejar por su socio único…
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