ABSTRACT
The exception to the corporate personality contained in this regulation did not cause an impact because a direct mechanism against the corporate personality already existed in a commercial law context, in the regulation for the one-man company. However, the remarkable aspect of the exception to the sociedad por acciones simplifi cadas personality is in its result. This exception was drafted in a way so as not undermine the concept of corporate personality. Like its predecessor, the exception to the sociedad por acciones simplifi cadas was crafted to punish wrongdoers on grounds of abusive behavior. Certainly, if both statutory rules are observed, these are short and do not give details regarding what can be considered as fraud and the circumstances that must occur to trigger the exception. However, it has to be pointed out that these exceptions have their foundation in a basic civil law tradition concept. This allows the judiciary to apply these exceptions free of vague arguments. This concept is abuso del derecho .
