Francisco Javier Escobosa - Escobosa y Asociados, Administración Concursal, Concurso de acreedores, Insolvencias, RedStructura, Periciales, Perito, Suspensión de Pagos


With a degree in Business from the University of Zaragoza, and member of Navarra’s and the Basque Country’s College of Economists.

Accounts auditor registered in the Official Accounts Auditor Registry.

General professional experience:

  • Participated in the family business as finance assistant and accountant (1974 to 1977).
  • Worked in several companies as head of accounting (1977 to 1985).
  • Since 1985 on, he has worked as freelance economist. Established ESCOBOSA Y ASOCIADOS AUDITORES CONSULTORES in 1996, specializing in bankruptcy proceedings and company restructuring, and in general, forensic economics (loss claims, legal proceedings, etc.)

Various positions in the following professional corporations:

  • Vice-Dean of the Basque Economists College, as President of the Navarra Section, acting as Expert Witness and in its Management Commission.
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  • First Dean-President of Navarra’s Economists College created in 1994.
  • Member of the Board of Directors of the Forensic Economist Register (REFor) and President of the Standards and Proceedings Commission.
  • Member of the Inter-College Commission of the General Lawyer Council, General Council of Economist Colleges and General Council of Spanish Merchants and Business Owners for the reformation of the Bankruptcy Administrators Tariffs.

Experience in professional bankruptcy proceedings:

  • In times prior to the Bankruptcy Law, we can highlight the intervention in the bankruptcy of the construction company, HUARTE, S.A filed in the Courts num. 1 and 5 in Pamplona between 20-3-1996 and 19-12-2006, on which the agreement was approved, allowing for the continuing activity, and giving way to the two mergers with OBRASCON and CONSTRUCCIONES LAIN, which now is OHL, S.A. after the approval of this agreement, our office held the position of President of the Commission of Agreement Tracking for 7 years, which was fully completed. Besides this, he also took the position of court auditor in several bankruptcy proceedings, along with the commissioner, depositary and syndicate in bankruptcies such as CUTILLAS HERMANOS CONTRUCTORES, S.A. and VTS CÍA CONSTRUCTORA, S.A., belonging to Grupo SPI.
  • Once the 22/2003 Bankruptcy Law of 9 July was approved, as trustee (in 50 bankruptcy proceedings) and assistant delegate (in 1 more), to which the following are worth noting:
  • As bankruptcy proceedings trustee in the first proceedings filed in the Court num. 7 and Merchant Court from Pamplona, which was also the first one ruled in Spain with the new law from 3-9-2004, to which we were designated by the Judge as trustee. This involved the NAVARRA DE CERÁMICAS TÉCNICAS, S.A. (NACETEC), previously known as PORCELANAS DEL NORTE, SAL, in rulings 1/2004 which resulted in a pre-trial agreement, even though later it could not be fulfilled, and we had to proceed with the liquidation which has now been completed.
  • in the FORUM FILATÉLICO, S.A. proceedings that were filed in 22-6-2006 in Merchant Court num. 7 in Madrid where we acted as Assistant Delegate in labour matters (Layoff of the whole staff) and for determining the causes of the company’s insolvency, with 240,000 creditors and 324 employees.
  • in the bankruptcy proceedings of one of the largest real estate groups in Spain (Grupo URAZCA) filed for 6 of its companies since 9-5-2008 in merchant court num. 2 in Bilbao, of which 4 reached agreements, and two of those are being liquidated, with more than 3000 creditors and 522 employees.
  • the real estate and construction company’s proceedings for NASIPA, S.L.
  • in several bankruptcy proceedings of industrial companies like VIRTISÚ, SLU, etc.

Teaching activity:

  • He has been promoter and director of the seven Bankruptcy Rights Workshops organized by the Navarra’s Marketing Club and held in Pamplona from 2004 to 2011, which were sponsored by the Pamplona´s College of Lawyers, Navarra´s Economists and Navarra´s Territorial Delegation of the Institute of Chartered Accountants and approved by the Forensic Economists Registry (REFor).
  • He has given lectures on bankruptcy proceedings in various previously indicated workshops, along with other educational events, all on bankruptcy, organized by:
    • Tudela´s College of Lawyers (21-10-2004).
    • Sociedad de desarrollo de Navarra (SODENA) (27-2-2005).
    • Colegio de Economistas de Albacete (February-March 2005).
    • On-Line course via the REFor website ( on Payment of the Administration of Bankruptcies.
    • Colegio de Abogados de Salamanca (1 and 2-6-2006).
    • Thomson-Aranzadi in Pamplona (10 and 11-5-2007).
    • Colegios de Abogados y Economistas de Barcelona (24-5-2007).
    • Legal Consulting of BANCO PASTOR La Coruña in collaboration with the Fundación para la Investigación sobre el Derecho y la Empresa (FIDE) in 24-6-2008.
    • Asociación de Empresas Laborales de Navarra (ANEL) (6-6-2008).
    • Registro de Economistas Forenses (REFor) in Madrid (25-5-2006 and 21-4-2009)
    • Colegio de Economistas de Almería (5 and 6-3-2009).
    • Colegio de Economistas de Madrid y REFor in Madrid (19-5-2010).
    • Foundation for the Research in Law and Business (FIDE), Specialization Program in Bankruptcy Law (November 2010 and 2011).
    • 5th Meeting in Galicia of Bankruptcy Professionals (Vigo, 27 and 28 October, 2011).
    • Aranzadi Bankruptcy Forum in Bilbao and Pamplona in 2012-2013.
  • Since 2007, he has been head professor of the Bankruptcy Module in the PROGRAMA MASTER EN FINANZAS, FISCALIDAD Y AUDITORÍA held by the mercantile business FORO EUROPEO DE FORMACIÓN EMPRESARIAL, S.L. located in Huarte-Pamplona.
  • Since 2008, he has been member, together with Mr. Ildefonso Prieto Garcia-Nieto (Magistrado-Juez Especialista en Materia Concursal), Mr. Julio Muerza Esparza (University of Navarra’s Bankruptcy Professor) and Mr Ibón Hualde López (Professor of the University of Navarra) on the Court of the Practicum on bankruptcy in the Combined Law and Economics Degree at the University of Navarra.


  • Co-author of the THE NEW BANKRUPTCY REGULATION, edited by COLEX in collaboration with INSTITUTO DE EMPRESA, published in 2004.
  • Moreover, he has written articles in specialized technical journals on bankruptcy:
    • Coste-Beneficio de la retribución de los administradores concursales en relación a las funciones que deben desempeñar (Revista de Derecho Concursal Paraconcursal, nº 2 from 2005)
    • Los créditos no concursales en el concurso del concurso (Revista de Derecho Concursal y Paraconcursal, nº 5, 2006)..
    • La importancia de la determinación de las masas activa y pasiva en el concurso para su solución: su aplicación al caso de un contratista o subcontratista y sus efectos sobre el contrato de obra (La Tribuna del Derecho, año 2007).
Alberto Semberoiz Oyena - Patxi Escobosa, Escobosa y Asociados, Administración Concursal, Concurso de acreedores, Insolvencias, RedStructura, Periciales, Perito, Suspensión de Pagos


Labor Relation´s Degree from USA, from Zaragoza´s Sociology Department.

Master´s degree in Accounts Auditing from the Universidad de Alcalá de Henares.

  • Incorporated since 1987 in the structure of Francisco Javier Escobosa San Miguel as a freelance professional, to continue on with Escobosa y Asociados Auditores Consultores, S.L.P
  • Twenty-five years experience in bankruptcy proceedings, including those prior to the current law and afterwards, in which he collaborated in preparing reports, credit recognition, creating inventories, preparing quarterly reports, etc.
Celia Eslava Sotes - Patxi Escobosa, Escobosa y Asociados, Administración Concursal, Concurso de acreedores, Insolvencias, RedStructura, Periciales, Perito, Suspensión de Pagos


Fine Arts Degree in the Basque Country University.

Degree in Tax Law from Navarra’s Club de Marketing

  • Partner since 1985 together with Francisco Javier Escobosa San Miguel in tax accounting, and then as partner of Escobosa y Asociados Auditores Consultores, S.L.P.
  • 28 years of professional experience in accounting, tax and auditing tasks.
Pilar Iribarren Morras - Patxi Escobosa, Escobosa y Asociados, Administración Concursal, Concurso de acreedores, Insolvencias, RedStructura, Periciales, Perito, Suspensión de Pagos


Business Degree (EC) from the Public University of Navarra

Degree in Business Management (L.A.D.E.) from the Public University of Navarra

  • Head of Administration at INCEI, S.A
  • Head of Administration at NAVARRA DE CERÁMICAS TÉCNICAS, S.A.
  • Sales Department Administrative Functions at PAPELES EL CARMEN, S.A.
  • Administrative Department at EIFFAGE, S.L.
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  • Head of Administration at PINTURAS OTEMA, S.L., along with accounting and administrative tasks at PROTECCIÓN E HIGIENE EN EL TRABAJO, S.L. (the same owner).
  • Administrative Department at AUTOBAR, S.A.

She understands bankruptcy proceedings from the bankrupt company’s point of view, since she has experienced this in both companies discussed.

Incorporated in 2009 in ESCOBOSA Y ASOCIADOS AUDITORES CONSULTORES, SLP’s Bankrupty’s department in which she collaborated in credit recognition, especially labour, preparing reports, inventories, etc.

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