With the intention to make a detailed study of the liability regime of corporate managers, the authors have approached the subject from a legal and doctrinal point of view allowing the reader to identify who can be called a manager, what duties do they have as such and the liability that can be generated when they are not fulfilled and the remedies available to the victims of the damages (the corporate entity, the partners and third parties) derived from this behavior. With this approach the substantial and procedural aspects of the subject are being developed.