SISTEMA
CONCURSAL
CURSO: Finanzas Intermedia
PROFESOR: Peña Huamán, Royer H.
INTEGRANTES: Barzola Perez, Eudocia Castro Castillo, Cinthia Milagros Choque Choque, Beatriz Solange Guerrero Velásquez, Fiorella Vanessa
AULA: 408
TURNO: Noche
CICLO: Quinto
2012
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DEDICATORIA Dedicamos el presente trabajo monográfico a nuestra alma mater, por habernos abierto sus puertas para formar en nosotros futuros profesionales de prestigio de la mano de nuestros docentes caracterizados por su alto conocimiento y eficiencia en su campo estudiantil.
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ÍNDICE
CONTENIDO ................................................................. PÁGINAS 1. Introducción ................................................................................... 1 2. Sistema Concursal ........................................................................ 2 2.1. Evolución ................................................................................ 2 2.2. Aspectos generales ................................................................. 3
3. Procedimientos concursales ........................................................ 7 ............................ .................... .......... 7 3.1. Modalidades Del Sistema Concursal .................. 3.2. Reestructuración Patrimonial .................. ........................... ................... ................... .........18 3.3. Disolución y liquidación .................. ............................ ................... ................... .................. ........ 20
4. Quiebra ........................................................................................ 22 5. Caso práctico ............................................................................... 24 6. Resumen ...................................................................................... 40 7. Anexos ......................................................................................... 44 8. Bibliografía .................................................................................. 51
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INTRODUCCIÓN El proceso concursal se ha convertido en una herramienta necesaria para solucionar las diversas situaciones de conflicto que se dan en el marco de una crisis económica que pueden atravesar las empresas. En efecto, la finalidad de los procesos concursales no es otra que la de propiciar un ambiente idóneo para la negociación negociaci ón entre los acreedores y el deudor sometido a concurso, que les permita llegar a un acuerdo de reestructuración o, en su defecto, a la salida ordenada del mercado, bajo reducidos costos de transacción. De ahí que el objetivo que la ley concursal persigue sea la recuperación del crédito a través de una eficiente administración o asignación de recursos que le permita conseguir el máximo valor posible del patrimonio del deudor. El presente trabajo busca analizar la Ley Nº 27809 y sus modificatorias, que es la que regula el Sistema Concursal en nuestro país desde el año 2002, abarcaremos desde sus orígenes con la promulgación de la Ley de Reestructuración Empresarial, Ley Nº 26116, los procedimientos concursales ordinarios y preventivos así como los casos en que la junta de acreedores opte, por la reorganización patrimonial o la disolución y liquidación del deudor, y por último de la quiebra, que se presenta cuando el patrimonio del deudor se extingue quedando acreedores pendientes de ser pagados.
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1. MARCO TEÓRICO.
SISTEMA CONCURSAL 1.1. Evolución del Sistema Sistema Concursal El Sistema Concursal propiamente dicho se estableció en nuestro país en el año 1992 con la promulgación de la Ley de Reestructuración Empresarial, Ley Nº 26116, que derogó la Ley Procesal de Quiebras vigente hasta dicho momento y cuyo fin era viabilizar la salida ordenada del mercado de las empresas en falencia económica. El Sistema Concursal trajo consigo la posibilidad de reestructuración de las empresas, ofreciéndoles una oportunidad importante a los acreedores de decidir reestructurar los pasivos del deudor a tasas de intereses razonables que permitan el reflotamiento de la empresa y la conservación de la unidad productiva o, también, la liquidación ordenada de los pasivos y su distribución entre los acreedores, respetando un orden de preferencia establecido en la propia ley. De esta forma se otorgaba una mayor preponderancia a la decisión colegiada, conjunta y mayoritaria, de los acreedores frente a la decisión individual del deudor y sobre la base de la viabilidad económica financiera de la empresa concursada. Posteriormente, el sistema se fue perfeccionando con la dación de la Ley de Reestructuración Patrimonial, Decreto Legislativo Nº 845, y el Texto Único Ordenado de la Ley de Reestructuración Patrimonial, aprobado mediante Decreto Supremo Nº 014-99/ITINCI. Finalmente, la LGSC Ley Nº 27809, Ley General del Sistema Concursal (LGSC), publicada en el diario Oficial El Peruano el 8 de agosto de 2002; así como las modificatorias a la misma, establecidas por Ley Nº 28618, publicada el 29 de octubre de 2005; Ley Nº 28709, publicada el 12 de abril de 2006; Decreto Legislativo Nº 1050, publicado el 27 de junio de 2008; Decreto de Urgencia Nº 061-2009, publicado el 28 de mayo de 2009; y Decreto de Urgencia Nº 0212010, publicado el 13 de marzo de 2010, coronan la evolución del Sistema Concursal peruano, un sistema administrativo que difiere de los esquemas empleados en la mayoría de países de la región y del mundo, en donde las fases del proceso son mayoritariamente judiciales. En el Perú, el Instituto Nacional de Defensa de la Competencia y de la Protección de la Propiedad Intelectual –
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o la adopción de un acuerdo de liquidación llevado a cabo ordenadamente bajo las normas contendidas en la ley. Sin embargo, la expedición de esta ley obedeció, en parte, a una serie de problemas que las Comisiones de Procedimientos Concursales no podían afrontar con la legislación previa. Según la exposición de motivos de la Ley, los problemas más resaltantes eran: a) Procedimientos amplios y muy detallados que impedían la celeridad de tramitación y por consiguiente un retraso en la adopción de decisiones por las juntas de acreedores. b) Diversidad de leyes ad hoc en materia concursal que generaban confusión y aumento del costo en la administración del sistema. c) Normas de fiscalización y control insuficientes. d) Inequidades en el tratamiento de la acreencia laboral. e) Intervención Intervención inadecuada inadecuada del Poder Judicial Judicial obstaculizando obstaculizando y suspendiendo las decisiones administrativas administrativas y las de las juntas de acreedores. La LGSC pretendía superar estas deficiencias y el Título Preliminar de la norma es el primer paso para lograrlo, definiendo los principios generales del Sistema Concursal. 1.2. Aspectos generales
Objetivo de la Ley
El objetivo de la presente Ley es la recuperación del crédito mediante la regulación de procedimientos concursales que promuevan la asignación eficiente de recursos a fin de conseguir el máximo valor posible del patrimonio del deudor.
Finalidad de los procesos concursales
Los procedimientos concursales tienen por finalidad propiciar un ambiente idóneo para la negociación entre los acreedores y el deudor sometido a concurso, que les permita llegar a un acuerdo de reestructuración o, en su defecto, a la salida ordenada del mercado, bajo reducidos costos de transacción.
Aplicación
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reconocido, por las autoridades judiciales peruanas la sentencia extranjera que declara el concurso o cuando así lo disponen las normas de Derecho D erecho Internacional Privado. La autoridad concursal peruana tiene competencia para conocer los procedimientos concursales que se promuevan contra deudores domiciliados en el país, incluso en aquellos casos en que tienen sus bienes o derechos que integren su patrimonio en el extranjero, esto es con la finalidad de que los acreedores puedan recuperar los bienes del deudor ubicados en otro país. No se encuentran comprendidas en la Ley, como deudores, las entidades que integran la estructura del Estado, tales como los organismos públicos y demás entes de derecho público; las administradoras privadas de fondos de pensiones, las personas que forman parte del sistema financiero o del sistema de seguros. Asimismo, tampoco se encuentran comprendidos en la Ley los patrimonios autónomos, salvo las sociedades conyugales y sucesiones indivisas. La competencia territorial territorial se determina por el domicilio del deudor. En el caso de una persona jurídica es el señalado en los estatutos inscritos en los Registros Públicos, y en el caso de personas naturales y sociedades conyugales su domicilio es el que señala el Código Civil, para el domicilio de las sociedades indivisas éste es el último domicilio conocido del causante. La Comisión de Procedimientos Concursales Concursales y las Comisiones desconcentradas de las Oficinas Regionales del INDECOPI son competentes para conocer los procedimientos concursales regulados en la presente Ley. El Tribunal es competente para conocer en última instancia administrativa. Corresponde a las Comisiones señaladas fiscalizar la actuación de las entidades administradoras y liquidadoras, deudores y acreedores sujetos a los procedimientos concursales. La Comisión de Procedimientos Concursales del INDECOPI podrá expedir
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En forma general, el patrimonio comprendido en el procedimiento concursal es la totalidad de los bienes, derechos y obligaciones del deudor concursal, con excepción de sus bienes inembargables y aquellos expresamente excluidos por leyes especiales. El deudor cuyo patrimonio se encuentre sujeto al régimen de sociedad de gananciales deberá sustituir dicho régimen por el de separación de patrimonios, de conformidad con las exigencias y formalidades previstas en las normas de orden civil, con el objeto de permitir la identificación exacta de los bienes que integrarán su patrimonio comprendido en el procedimiento. Esta condición constituye requisito de admisibilidad para el caso del deudor que pretenda su sometimiento al régimen concursal previsto en la Ley, motivo por el cual se ha modificado el Artículo 330º del Código Civil, en el sentido que la Declaración de Inicio de Procedimiento Concursal Ordinario de uno de los cónyuges determina de pleno derecho la sustitución del régimen de sociedad de gananciales por el de separación de patrimonios, procediéndose a la inscripción en el registro personal de oficio a solicitud de la Comisión de Procedimientos Concursales competente del deudor, su cónyuge, administrador o liquidador, Presidente de la Junta de Acreedores o cualquier acreedor interesado. El deudor sujeto al régimen de la sociedad de gananciales y que se declara su sometimiento al régimen concursal, debe proceder a satisfacer la exigencia prevista en el párrafo anterior de manera previa a la convocatoria a la junta de acreedores que dispone la Comisión. En el caso de sucesiones indivisas, forman parte de la masa concursal los bienes materia de la herencia, habiéndose modificado el Artículo 846º del Código Civil, en el cual se indica que a partir de la publicación e inscripción registral del sometimiento de la sucesión a cualquiera de los procedimientos concursales previstos, se produce la indivisión de la masa hereditaria o intestada.
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2.- Las obligaciones asumidas por el deudor derivadas de contratos de arrendamiento financiero celebrados hasta la fecha indicada en el inciso anterior, siempre que el titular de los créditos manifieste expresamente su decisión de incorporar al concurso las cuotas originadas con posterioridad a la fecha mencionada, presentando presentando la solicitud de reconocimiento de crédito, sometiéndose al Plan, Convenio y demás acuerdos que adopte la junta a partir de su incorporación. 3.- En las sucesiones indivisas se considera como obligaciones, además de las deudas que señala el Código Civil, las cargas indicadas en el Artículo 869º del Código Civil.
Créditos generados con posterioridad al inicio del concurso
Los créditos post concursales serán pagadas a su vencimiento, no siendo aplicables las disposiciones contenidas en los Artículos 17 y 18, suspensión de la exigibilidad de obligaciones y el marco de protección legal legal del patrimonio, con la excepción excepción prevista prevista en el tercer párrafo del presente artículo. Las solicitudes de reconocimiento de dichos créditos serán declaradas improcedentes. Los créditos referidos en el párrafo precedente podrán ser ejecutados a su vencimiento, correspondiendo a la autoridad judicial encargada de la ejecución el respeto del rango de las garantías otorgadas. En los procedimientos de disolución y liquidación serán susceptibles de reconocimiento los créditos post concursales, hasta la declaración judicial de quiebra del deudor o conclusión del procedimiento concursal.
Inscripciones
Son objeto de inscripción dentro de los 3 días siguientes de la publicación de la situación de concurso y la relación de deudores sujetos al proceso concursal, la
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MODALIDADES DEL SISTEMA CONCURSAL
A SOLICITUD DEL PROPIO DEUDOR P.C. ORDINARIO PROCEDIMIENTO CONCURSAL
A SOLICITUD DE LOS ACREEDORES
P.C PREVENTIVO
1. PROCEDIMIENTO CONCURSAL ORDINARIO A SOLICITUD DEL PROPIO DEUDOR El inicio del Procedimiento Procedimiento Concursal Concursal Ordinario puede ser ser a solicitud del deudor, el cual procede en los siguientes casos: Sí más de un tercio del total de las obligaciones del deudor se encuentren vencidas e impagas por un período mayor de 30 días calendarios.
Que tenga pérdidas acumuladas, deducidas las reservas, cuyo importe sea mayor al tercio del capital pagado.
De cumplir con lo mencionado el deudor deberá expresar su petición de llevar a cabo una reestructuración reestructuración patrimonial o un procedimiento de disolución disolución y liquidación.
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deudor sólo podrá solicitar su disolución y liquidación, liquidación, la que se declarará con la resolución que declara la situación de concurso de deudor. Para el caso de las personas naturales, naturales, sociedades conyugales conyugales o sucesiones indivisas, indivisas, deben cumplir además, al menos uno de los siguientes supuestos: Que más del 50% de sus ingresos se deriven del ejercicio de una actividad económica desarrollada directamente y en nombre propio por los mencionados sujetos.
Que más de las dos terceras partes de sus obligaciones se hayan originado en la actividad empresarial desarrollada por los mencionados sujetos y/o terceras personas, respecto de las cuales aquellos hayan asumido el deber de pago de las mismas.
El deudor acompañará a su solicitud un Resumen Ejecutivo fundamentando el inicio del Procedimiento Concursal Ordinario, la viabilidad económica de sus actividades, de ser el caso y los medios para solventar las obligaciones adeudadas. Presentará en lo que resulte aplicable la siguiente documentación: Copia del acta de la Junta de Accionistas o del órgano correspondiente en la que conste el acuerdo para acogerse al Procedimiento Concursal Ordinario Nombre o razón social del deudor, su actividad económica, su domicilio Copia del documento de identidad y del poder de su representante legal Copias del Balance General; Estado de Ganancias y Pérdidas; Estado de Cambios en el Patrimonio Neto y del Estado de Flujos de Efectivo, de los dos (2) últimos años; y de un cierre mensual con una antigüedad no mayor de dos (2) meses a la fecha de presentación de la solicitud. De tratarse de personas cuyo
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capital, intereses y gastos y la fecha de vencimiento de cada una de dichas obligaciones De cumplirse todos los requisitos establecidos la Comisión declarará la situación de concurso del deudor. A SOLICITUDDEL ACREEDOR Los acreedores impagos solicitan el inicio del procedimiento concursal ordinario cuando sus créditos exigibles que se encuentren vencidos, no hayan sido pagados dentro de los 30 días siguientes a su vencimiento y que, en conjunto superen el equivalente a 50 Unidad Impositivas Tributarias vigentes a la fecha de presentación .El desistimiento de alguno de los acreedores que presento la solicitud no será impidiendo para la continuación del procedimiento después de emplazado el deudor. Una vez verificada la existencia de los créditos invocados, la comisión requerirá al emplazado para que dentro de los 20 días de notificado, se apersone al procedimiento, presentando la documentación exigida por esta ley. El emplazado puede solicitar que la información relativa a sus estados financieros pueda ser declarada reservada. APERSONAMIENTO DEL DEUDOR AL PROCEDIMIENTO
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Cuando el acreedor solicitante rechace el ofrecimiento de pago formulado por el emplazado. Cuando la oposición presentada por el deudor resulte infundada o improcedente y cuando el acreedor haya desestimado la opción de ofrecimiento de pago planteada subordinadamente por el deudor. d eudor. Cuando el emplazado reconoce el monto de los créditos materia del emplazamiento y se allana a la solicitud presentada. Cuando el emplazado no se pronuncia sobre ninguna de las alternativas previstas para el apersonamiento del emplazado al procedimiento mencionadas anteriormente dentro del plazo de 20 días.
Cuando la oposición es fundada, se declara la denegación de la solicitud del inicio del concurso y la conclusión del proceso. El acreedor al manifestar su conformidad con el ofrecimiento de pago, trae como consecuencia que se declare por concluido el procedimiento, expidiéndose resolución denegatoria del mismo. DIFUSIÓN DEL PROCEDIM PROCEDIMIENTO IENTO Al quedar consentida o firme la resolución que dispone la difusión del procedimiento,
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Que el acreedor obtenga el reconocimiento de su crédito.
Carecerán de derecho a voz y voto en las Juntas quienes obtengan el reconocimiento tardío de sus créditos. No son tardías, las solicitudes de reconocimiento presentadas presentadas dentro del plazo y cuyos créditos hayan sido declarados contingentes por la Comisión. Una vez definida la contingencia, el titular del crédito, podrá participar en las Juntas con derecho a voz y voto. Igual regla rige respecto de los créditos cuyo reconocimiento se solicitó en forma oportuna, inicialmente denegados y posteriormente reconocidos en vía de impugnación en sede administrativa o judicial. INEXISTENCIA DE CONCURSO CONCURSO Si no se presentara más de un acreedor solicitando el reconocimiento de sus créditos, en el plazo previsto en la Ley, o si habiéndose presentado más solicitudes, éstas hubieran sido denegadas, la Comisión declarará el fin del procedimiento por inexistencia de concurso. RECONOCIMIENTO DE CRÉDITOS El reconocimiento de crédito crédito no es para tener derecho derecho al cobro sino para participar
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Procedimiento de reconocimiento de créditos: Al culminar la fase de apersonamiento de los acreedores al procedimiento, la secretaría Técnica notifica al deudor para que en un plazo no mayor de 10 días exprese su posición sobre las solicitudes de reconocimiento de créditos presentadas. La Secretaría Técnica tiene dos opciones: a.- Al existir coincidencia entre lo expuesto por el deudor d eudor y acreedor, se emite una resolución de reconocimiento del crédito en un plazo no mayor de 10 días de expresada la posición asumida por el deudor. b.- La falta de pronunciamiento del deudor, no impide que la Secretaria Técnica expida su resolución en el mismo plazo de 10 días. A partir de vencido el plazo de 10 días para expedir resolución, la Secretaría Técnica tiene un plazo no mayor de 5 días para publicar en su local un aviso detallando, en forma resumida, el contenido de sus resoluciones, precisando el nombre del acreedor, el monto de los créditos por concepto de capital, intereses y gastos y el orden de preferencia. Los acreedores podrán formular oposición a dicha resolución dentro de los 5 días de la publicación.
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DOCUMENTACIÓN SUSTENTATORIA DE LOS CRÉDITOS DOCUMENTACIÓN Para el reconocimiento de los créditos, estos deben estar sustentados en la siguiente documentación: Declaraciones o Autoliquidaciones presentadas ante entidades administradoras de tributos o de fondos previsionales suscritas por el deudor. Sentencias judiciales consentidas o ejecutoriadas o laudos arbitrales, siempre que su cuantía se desprenda del tenor de los mismos o que hayan sido liquidados en ejecución de sentencia. El reconocimiento puede ser suspendido por mandato expreso del poder judicial, arbitro o tribunal arbitral Los Títulos Valores o documentos públicos suscritos por el deudor, siempre que su cuantía se desprenda del tenor de los mismos, salvo que la Comisión considere que requiere mayor información. En el caso de los créditos de origen laboral, que se haya acreditado el vínculo laboral de los trabajadores. La Comisión reconocerá los créditos invocados, en mérito a la autoliquidación presentada por el solicitante, salvo que el deudor acredite haberlos pagado o su inexistencia. La Comisión procede anotar como contingentes los créditos controvertidos judicial, arbitral o administrativam administrativamente. ente. También los créditos derivados de cartas fianzas no ejecutadas y de cartas de crédito, siempre que al momentos de su presentación a la Comisión no haya vencido el plazo
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ORDEN DE PREFERENCIA En los procedimientos de disolución y liquidación, el orden de preferencia en el pago de los créditos es el siguiente: a.- Los que tienen como origen el pago de remuneracio remuneraciones nes y beneficios sociales adeudados a los trabajadores, los aportes impagos al Sistema Privado de Pensiones o a los regímenes previsionales administrados por la ONP, así como los intereses y gastos que por tales conceptos devenguen. b.- Créditos alimentarios, incluyendo intereses devengados y gastos, en el caso de personas naturales insolventes. c.- Créditos garantizados con hipoteca, prenda, anticresis, warrants o embargos que recaigan sobre bienes del insolvente así como cualquier otro derecho que garantice la obligación y que cumpla con las formalidades de la legislación correspondiente.
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ACREEDORES HÁBILES PARA PARTICIPAR EN JUNTA Sólo tendrán derecho a participar en la Junta del Procedimiento Concursal Preventivo los acreedores que presenten sus solicitudes de reconocimiento de créditos en los términos establecidos para el Procedimiento Concursal Ordinario
EFECTOS DE LA APROBACIÓN DEL ACUERDO GLOBAL DE REFINANCIACIÓN La aprobación del Acuerdo Global de Refinanciación se regirá por las mayorías requeridas para la adopción de acuerdos del Procedimiento Concursal Ordinario. El Acuerdo Global de Refinanciación deberá contemplar necesariamente todos los créditos reconocidos, así como aquellos que sin haber sido verificados por la autoridad concursal se hubiesen o hayan vengado hasta la fecha de difusión del procedimiento, y será oponible a sus titulares para todos los efectos establecidos establecidos en la Ley. El Acuerdo Global de d e Refinanciación deberá detallar cuando menos:
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DESAPROBACIÓN DEL ACUERDO GLOBAL DE REFINANCIACIÓN De no aprobarse el Acuerdo Global de Refinanciación, en el caso en que el deudor solicitó la suspensión de la exigibilidad de sus obligaciones desde la publicación del aviso informando del sometimiento del deudor al procedimiento concursal preventivo, la Comisión emitirá resolución disponiendo el inicio del Procedimiento Concursal ordinario de dicho deudor, siempre que más del 50% de sus acreedores, en la Junta donde se desaprobó el Acuerdo Global de Refinanciación, acordaran el ingreso a dicho procedimiento. La resolución emitida por la Comisión es inimpugnable. INCUMPLIMIENTO DEL ACUERDO GLOBAL DEREFINANCIACIÓN Cuando el deudor incumpla con el pago p ago de alguna de sus obligaciones en los términos establecidos en el Acuerdo Global de Refinanciación, éste quedará automáticamente resuelto. En este caso, cualquier acreedor podrá solicitar el pago de los créditos que mantuviera frente al deudor, en las vías qué estime pertinente y en las condiciones originalmente pactadas.
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En el procedimiento concursal preventivo, la Junta de Acreedores podrá aprobar el Acuerdo Global de Refinanciación (AGR). Atribuciones de la junta:
Decidir el destio del deudor Supervisar la ejecucion de los acuerdos
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Acta de la junta:
Se registran todos los acuerdos tomados por la junta según LGS y deben ser suscritas por el presidente, el representante representante de la comisión y el acreedor designado designado dentro de los 10 días siguientes de realizado la junta. En casos donde no participe el representante con las siguientes reuniones después de la instalación será realizada únicamente por los dos restantes. La copia de ser presentado a la Comisión como máximo dentro de los 3 días siguientes para ser incorporado en su expediente. El Comité:
La junta de acreedores va a delegar atribuciones a su comité el cual está formado por 4 miembros (el presidente de la junta, 3 miembros de créditos de diferente origen), donde todos los acuerdos tomados tomados por la junta serán suscritos en un acta de acuerdos e informados en la siguiente siguiente reunión de junta junta por el presidente presidente del comité. comité.
REESTRUCTURACIÓN PATRIMONIAL
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ATRIBUCIÓN DE LA JUNTA DE ACREEDORES: Se suspende suspende las funciones funciones de la Junta de accionistas accionistas que son asumidas asumidas por está junta la cual está facultada para tomar los acuerdos necesarios para la administración y funcionamiento funcionamiento del deudor durante el procedimiento incluso incluso la aprobación de balances, transformación, fusión y escisión, cambio del objeto social o su domicilio, y algunas modificaciones estatutarias.
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LA DISOLUCIÓN Y LIQUIDACIÓN Una vez que la junta acuerda la disolución y Liquidación esta no podrá continuar desarrollando la actividad actividad propia del giro del negocio, negocio, a excepción que la Junta opte por la liquidación en marcha, la cual se efectuará en un plazo de 6 meses, prorrogable por 6 meses adicionales. RÉGIMEN DE ADMINISTRACIÓN
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La administración y representación representación legal legal le corresponde al liquidador liquidador designado por la junta El liquidador administrar los bienes objeto de desapoderamiento. desapoderamiento. Todas las obligaciones de pago del deudor serán exigibles aunque no se encuentren vencidas (descontándole el interés).
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QUIEBRA DEFINICION Una quiebra o bancarrota es una situación jurídica en la que una persona empresa o institución (no puede hacer frente a los pagos que debe realizar, porque éstos son superiores a sus recursos económicos disponibles. A la persona física o jurídica que se encuentra en estado de quiebra se le denomina fallido. Cuando el fallido o deudor se
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declaración de quiebra del deudor de conformidad con las deposiciones de la Ley Concursal, no siendo necesario que dicho deudor se someta al procedimiento concursal ordinario. EFECTOS DE LA QUIEBRA. Los efectos de la declaración de quiebra recaen sobre el quebrado, sea una persona natural o jurídica, y perduran mientras se encuentren en este estado y son:
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