{"id":10830,"date":"2018-10-03T21:33:35","date_gmt":"2018-10-03T19:33:35","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/superintendencia-de-sociedades-realiza-precisiones-sobre-regulacion-aplicable-a-persona-natural-no-comerciante-controlante-de-sociedades\/"},"modified":"2018-10-03T21:33:35","modified_gmt":"2018-10-03T19:33:35","slug":"superintendencia-de-sociedades-realiza-precisiones-sobre-regulacion-aplicable-a-persona-natural-no-comerciante-controlante-de-sociedades","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/superintendencia-de-sociedades-realiza-precisiones-sobre-regulacion-aplicable-a-persona-natural-no-comerciante-controlante-de-sociedades\/","title":{"rendered":"Superintendencia de Sociedades realiza precisiones sobre regulaci\u00f3n aplicable a persona natural no comerciante, controlante de sociedades"},"content":{"rendered":"<\/p>\n<p>La Superintendencia de Sociedades se pronunci\u00f3 en reciente concepto frente a algunas responsabilidades derivadas para una persona natural no comerciante, que tiene la calidad de controlante de una sociedad mercantil:   <\/p>\n<p>&nbsp;   <\/p>\n<ul>\n<li>En relaci\u00f3n con el r\u00e9gimen de insolvencia aplicable, se\u00f1al\u00f3 la entidad que pese a no ser comerciante, su calidad de controlante le har\u00eda aplicable el r\u00e9gimen de insolvencia empresarial establecido en la ley 1116 de 2006, no el r\u00e9gimen de insolvencia del C\u00f3digo General del Proceso establecido para personas naturales no comerciantes. Por tanto, el proceso de insolvencia ser\u00eda competencia de la Superintendencia de Sociedades o del juez civil del circuito del domicilio principal del deudor.   <\/li>\n<li>Frente al registro de la situaci\u00f3n de control que una persona natural ejerce sobre una sociedad, la entidad reiter\u00f3 que es obligaci\u00f3n realizar dicho registro en los t\u00e9rminos del art\u00edculo 30 de la Ley 222 de 1995.   <\/li>\n<\/ul>\n<p>&nbsp;   <\/p>\n<p>Finalmente, se\u00f1al\u00f3 la entidad que en relaci\u00f3n con la presentaci\u00f3n de los estados financieros correspondientes por parte de la persona natural controlante, que sea no comerciante, deber\u00e1 disponer de la consolidaci\u00f3n o combinaci\u00f3n de estados financieros a la subordinada en Colombia de mayor patrimonio.<\/p>\n<\/p>\n<p>Fuente:<\/p>\n<p>Superintendencia de   Sociedades, Oficio 220-148365   del 28 de septiembre de 2018      <\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Superintendencia de Sociedades se pronunci\u00f3 en reciente concepto frente a algunas responsabilidades derivadas para una persona natural no comerciante, que tiene la calidad de controlante de una sociedad mercantil.<\/p>\n","protected":false},"featured_media":10831,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10830","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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