As a result of the current economic and health crisis, many operational and financial restructuring operations are being carried out by companies in order to adapt to the current situation of constant change in which we are immersed and thus strengthen the competitiveness and financial situation of companies. 

The health crisis of COVID-19 is causing damage in many sectors of our economy and one of the consequences with more impact, is the decrease of income in a large number of companies in our country. However, this decline does not necessarily lead to the dissolution of society or its declaration of bankruptcy.