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2025-04-10
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Resumen
En este trabajo se pretende realizar un análisis exhaustivo el marco normativo español de las UTEs, una figura jurídica común en proyectos de gran magnitud. En la introducción se justifica la relevancia de las UTEs en la cooperación empresarial y detalla los objetivos del trabajo centrados en aclarar su régimen jurídico mercantil. Las características fundamentales de las UTES, incluyen: temporalidad, diversidad de empresas, falta de personalidad jurídica propia y responsabilidad solidaria de sus socios ante terceros.
La normativa de referencia es la Ley 18/1982, que define su sistema fiscal, posibilitando que los rendimientos de la UTE se atribuyan directamente a las compañías que la integran, previniendo de esta manera la doble imposición. Igualmente, se analiza la Ley 9/2017 de Contratos del Sector Público, que autoriza a las UTEs a participar en licitaciones públicas.
En este estudio, se examina la estructura interna de las UTEs, su sistema de responsabilidad ante terceros y los desafíos legales y fiscales, que incluyen la responsabilidad penal y el derecho a la competencia. Se concluye la importancia de las UTEs como un mecanismo flexible de colaboración, a la par que se señala los desafíos legales que enfrentan en el entorno mercantil español y europeo. Se excluye de este trabajo por razones de extensión, el estudio del derecho comparado de la figura de las UTEs con otras similares en ordenamientos jurídicos de países de nuestro entorno.
This study aims to conduct a comprehensive analysis of the Spanish regulatory framework for Temporary Business Associations (UTEs), a legal structure commonly used in large-scale projects. The introduction justifies the relevance of UTEs in business cooperation and outlines the objectives of the study, which focus on clarifying their commercial legal regime. The fundamental characteristics of UTEs include temporality, diversity of participating companies, lack of separate legal personality, and joint liability of their partners towards third parties. The main regulatory reference is Law 18/1982, which defines their tax system, allowing UTEs' earnings to be directly attributed to the member companies, thereby preventing double taxation. Additionally, Law 9/2017 on Public Sector Contracts is analyzed, as it authorizes UTEs to participate in public procurement processes. This study examines the internal structure of UTEs, their liability system towards third parties, and the legal and fiscal challenges they face, including criminal liability and competition law. The conclusion highlights the importance of UTEs as a flexible collaboration mechanism while also addressing the legal challenges they encounter within the Spanish and European commercial framework. For reasons of scope, this paper excludes a comparative legal analysis of UTEs with similar figures in the legal systems of neighboring countries.
This study aims to conduct a comprehensive analysis of the Spanish regulatory framework for Temporary Business Associations (UTEs), a legal structure commonly used in large-scale projects. The introduction justifies the relevance of UTEs in business cooperation and outlines the objectives of the study, which focus on clarifying their commercial legal regime. The fundamental characteristics of UTEs include temporality, diversity of participating companies, lack of separate legal personality, and joint liability of their partners towards third parties. The main regulatory reference is Law 18/1982, which defines their tax system, allowing UTEs' earnings to be directly attributed to the member companies, thereby preventing double taxation. Additionally, Law 9/2017 on Public Sector Contracts is analyzed, as it authorizes UTEs to participate in public procurement processes. This study examines the internal structure of UTEs, their liability system towards third parties, and the legal and fiscal challenges they face, including criminal liability and competition law. The conclusion highlights the importance of UTEs as a flexible collaboration mechanism while also addressing the legal challenges they encounter within the Spanish and European commercial framework. For reasons of scope, this paper excludes a comparative legal analysis of UTEs with similar figures in the legal systems of neighboring countries.
Descripción
Categorías UNESCO
Palabras clave
Uniones Temporales de Empresas (UTEs), régimen jurídico, responsabilidad solidaria, Ley 18/1982, Ley 9/2017 de Contratos del Sector Público, colaboración empresarial, doble imposición, marco normativo, régimen fiscal, contratación pública, responsabilidad penal, liquidación, disolución, desafíos legales, mejora legislativa, proyectos de gran envergadura, Temporary Business Associations (UTEs), legal framework, joint and several liability, Law 18/1982, Law 9/2017 on Public Sector Contracts, business collaboration, double taxation, regulatory framework, tax regime, public procurement, criminal liability, liquidation, dissolution, legal challenges, legislative improvement, large-scale projects
Citación
Rubio García, Eduardo. Trabajo Fin de Máster: "Régimen legal y aspectos mercantiles de las Uniones Temporales de Empresas". Universidad Nacional de Educación a Distancia (UNED), 2025
Centro
Facultad de Derecho
Departamento
Derecho Mercantil