Capital increase financing, abuse of rights and private capital

Nº 1 / 2026 - enero-marzo

Capital increase financing, abuse of rights and private capital

Carlos Alcolea Domingo
TOMARIAL

Abstract:

This work analyses the situation in which capital increases are not lawful according to the rules of capital companies and, hence, against the Law for neglecting the rights of the minority shareholders. In this sense, it tries to assess the regulation of annual accounts in Spanish Law and when they prove that a capital increase is unjustified and, therefore, illegal.

Keywords: capital increase, fair view principle, abusive decision.