This work pursues the purpose of the theoretical systematization of the legal protection of the concurrent subjects to the dissolution of sole proprietorships in Cuba, namely: the state and the right holders, for the sake of the patrimonial protection and subsequent effects to the liquidation, dissolution and extinction of this corporate subject in Cuba. As a result of the process of dynamization of the Cuban economy and the emergence of new economic subjects and the migration towards a market economy and the strengthening of private property.