ENAJENACIÓN DE UNIDADES PRODUCTIVAS.

This paper is intended to highlight the key differences between the Insolvency Act and the Recast Insolvency Act in respect of the transfer of undertakings, businesses or parts of businesses or undertakings. Its main focus rests on the effects of the transfer of going concerns on tax, labour and Social Security indebtedness, both when the transfer takes place in insolvency scenarios or as part of a restructuring plan. A proposal is made regarding the joint and several liability of the acquirer of a business or undertaking for any such indebtedness for the legal statute which should implement European Directive 2019/1023 into Spanish law. [ABSTRACT FROM AUTHOR]