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The object of this study is to present the legal nature and effects of a corporate financing practice, commonly known as “capital advances on account of future increases”. Chilean corporate legislation and doctrine do not refer to this mechanism, thereby preventing the provision of well-defined elements for its secure use by participating agents. To the preceding effect, this thesis proposes to consider this form of financing as a bilateral agreement submitted to a suspensive condition, using the resources provided by general legislation. The observations made by continental and Argentinian doctrine and case law have been taken into account in this study, especially with regards to the topic of its characteristics and, specifically, its irrevocable nature, which prevents the unilateral substitution thereof through other contracts, such as a loan agreement.

La naturaleza jurídica de los anticipos de capital a cuenta de futuros aumentos en el derecho chileno