El tratamiento de la crisis de las entidades deportivas y el concurso de acreedores tras la modificación del texto refundido de la ley concursal introducida por la ley 16/2022, de 5 de septiembre

Abstract

The insolvency system that the legislator has designed after the last law 16/2022 reforming the consolidated text of the bankruptcy law is made up of two tools, on the one hand, the pre-bankruptcy instruments aimed at achieving agreements between companies that are viable and their creditors, mainly for incipient cases of financial difficulties -in a situation of probability of insolvency- characterized by its flexibility, agility, reduced participation of the judicial administration, and on the other hand, a judicial bankruptcy procedure that pursues the achievement of agreements -when the debtor company is viable - or to its liquidation. The situation of economic crisis that affects sports entities is conditioned by their specific sports activity, which is also integrated into a federative associative structure, which limits and circumscribes their income and possibilities of overcoming the crisis in a different way, so that foreseen a section in the bankruptcy that regulates it.