El capital social de las cooperativas en Cuba: análisis teórico-crítico de su régimen jurídico

In this paper, the legal regime of cooperatives in Cuba (definition, approval process, cooperative variants, ways of conflict resolution) and, especially, the cooperative social capital were critically evaluated, taking into account the current process of updating the economic and social model in which the country is immersed. As a result, in less than 10 years the national cooperative norms have changed more than once. In order to achieve the proposed objectives, the starting point was the theoretical review of the definition of cooperative social capital, its distinction from patrimony, as well as the particular functions it fulfills in a cooperative. These elements provided the research with the theoretical rudiments necessary to critically judge the national legal framework, taking the most advanced international doctrinal criteria. Starting from this theoretical basis, the national cooperative norms were analyzed in order to identify the particularities they have regarding social capital, taking into account the definition of this, its integration, the rights of the members, the delimitation of the patrimony and its destination in case of dissolution. Finally, some proposals were made to improve this legal framework, and the role of the statutes in regulating and specifying the gaps identified in the general legal norms, especially in the patrimony area, was demonstrated.