Abstract

VILCHEZ GUIVAR DE ROJAS, Leyla Ivon; ROJAS CALDERON, Fernando Manuel  and  RIOS COLLANTES, Nicole. PROTECTION OF THE CAPITAL OF A S.A.C. AS A CONSEQUENCE OF LIFTING THE CORPORATE VEIL IN PERU. Aula Virtual [online]. 2026, vol.7, n.14, e663.  Epub Apr 01, 2026. ISSN 2665-0398.  https://doi.org/10.5281/zenodo.19313994.

This article analyzes the protection of the capital of a Closed Corporation (S.A.C.) in Peru against the application of piercing the corporate veil, an exceptional legal mechanism that allows for the disregard of the legal personality of a company when it is used abusively or fraudulently. In this regard, the research stems from the problematic situation in the Peruvian legal system, characterized by the absence of clear regulations defining the liability of shareholders, which generates uncertainty for both shareholders and third parties. Furthermore, the article analyzes the role of the Shareholders' Meeting as an internal mechanism that allows for the identification of the shareholder responsible for illicit acts, protecting the share capital and the shareholders who acted in good faith. Therefore, its intervention contributes to preserving the continuity of the legal entity, which strengthens legal certainty and business stability, without prejudice to the personal liability of the offender.

Keywords : Closed Corporation; lifting the corporate veil; share capital; limited liability; shareholders' meeting and legal security.

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