SAREBantecedentes y singularidad normativa

  1. José Ramón Couso Pascual
El notario del siglo XXI: revista del Colegio Notarial de Madrid

ISSN: 1885-009X

Year of publication: 2013

Issue: 51

Type: Article

More publications in: El notario del siglo XXI: revista del Colegio Notarial de Madrid


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Índice Dialnet de Revistas

  • Year 2013
  • Journal Impact: 0.170
  • Field: DERECHO Quartile: C1 Rank in field: 64/301
  • Field: DERECHO CIVIL Y MERCANTIL Quartile: C1 Rank in field: 7/44


  • Social Sciences: D


By acquiring financial and real estate assets belonging to credit institutions recipients of public support, SAREB (Management Company for Assets Arising from the Banking Sector Reorganisation) has become a crucial element of the Spanish bank restructuring process and has to manage these assets guided by the principles of professionalism and public accountability. SAREB is a Spanish public limited company (sociedad anónima) with mostly private capital; however, its singular corporate purpose and the public interest arising from its activity imply that significant peculiarities related to its statutory regime have to be considered. The volume of transferred assets has been set according to the aforementioned recent legislation and such assignment of assets is dealt with in a singular way by insolvency, tax and even civil law, among others. Nevertheless, SAREB’s regulatory framework had to be expanded by means of recent amendments, like the ones included in Royal Decree Law 6/2013 and Royal Decree Law 11/2013, which permit legal provisions regarding social housing, insolvency or credit operations’ guarantees to be applied to SAREB.