La embargabilidad en el régimen económico de las cooperativas de viviendas de Euskadi

Abstract

Housing cooperatives have several distinctive features with respect to the other types of cooperatives, in particular, the economic regime of the amounts disbursed by their members. These contributions carry a specific accounting record, with a direct effect on the Shareholders’ Equity of the Society, which is also different from that in other types of societies. Such issues inevitably affect the liability regime of the cooperative society and the members that comprise it against debts with third-party creditors. Thus, taking into consideration that the Basque Law regulates the seizable or non-seizable nature of the items that make up the Shareholders’ Equity, it is interesting to study the seizability of the contributions disbursed by the members whether or not they add to the Equity. Received: 19 May 2020Accepted: 05 August 2020