Benefits, dividens and social reserves and liquidation of conjugal society

Abstract

The question at issue concerning the determination of the nature of the joint proceeds of a capital Company of which on the spouses is a member and the dissolution of the conjugal community, exits a credit claim against the shares holders spouse in undistributed social earnings. This has generated a diversity of views in the scope of our Provincial Courts. The Supreme Court in judgment of the Plenary of the Civil Chamber of 3 February 2020 decides the question unifying doctrine ant opting for the non-inclusion of the benefits destined to reserves in the asset of the conjugal society. However in the judgment of the same High Court and Chamber of 15 June 2020, it seems to operate in the opposite direction, although there is a differential deal, that justifies this disparate treatment of the matter. The present study is centre of the analysis of the aforementioned controversial issue, the jurisprudence adopted for this purpose by our Supreme Court and a critical judgment of it.