El beneficio de la exoneración del pasivo insatisfecho. Tratamiento de los créditos públicos y por alimentos en las primeras resoluciones dictadas después de la entrada en vigor del TRLC

Zusammenfassung

This paper makes a comparative study of the regulation on the exoneration of unsatisfied liabilities introduced in the Insolvency Act by RD-Law 1/2015, of 27 February and the subsequent Law 25/2015, of 28 July, on the second chance mechanism, and that contained in Royal Legislative Decree 1/2020, of 5 May, approving the revised text of the Insolvency Act (TRLC). It then sets out the criteria maintained by the first judicial decisions on the exoneration of public law and maintenance claims issued after the entry into force of the TRLC and analyses the controversy that has arisen around ultra vires due to excess of delegation, ending with a critical assessment and a proposed solution to the problem of non-application by the courts of the precepts in force.