Sociedad en Comandita por Acciones S.C.A.Colombia
What it takes to form, own and run a limited partnership in Colombia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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La sociedad en comandita se formará siempre entre uno o más socios que comprometen solidaria e ilimitadamente su responsabilidad
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La en comandita por acciones no podrá constituirse ni funcionar con menos de cinco accionistas.
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Todas las sociedades requieren por lo menos un representante legal.
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ARTÍCULO 110. REQUISITOS PARA LA CONSTITUCIÓN DE UNA SOCIEDAD . La sociedad comercial se constituirá por escritura pública en la cual se expresará:
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La inscripción en el registro mercantil de los actos y documentos respecto de los cuales la ley exige esa formalidad, causará un derecho de 6 UVB.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1
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Todas las sociedades requieren por lo menos un representante legal.
- Shareholders
- At least 5
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La en comandita por acciones no podrá constituirse ni funcionar con menos de cinco accionistas.
- Members
- At least 5
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La en comandita por acciones no podrá constituirse ni funcionar con menos de cinco accionistas.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
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esta información contable junto con la certificación y el dictamen, se depositan en la Cámara de Comercio del domicilio de la sociedad
- Audit for a small company
- Required
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Deberán tener revisor fiscal: 1) Las sociedades por acciones; 2) Las sucursales de compañĂas extranjeras
- Audit
- A statutory auditor is mandatory for sociedades por acciones (art. 203).
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Deberán tener revisor fiscal: 1) Las sociedades por acciones; 2) Las sucursales de compañĂas extranjeras
Important dates
When each obligation falls due, as the authority states it.
- Ordinary general meeting to approve accounts and balance sheet
- 3 months after the end of the accounting period
Applies where the statutes name no other date (art. 422).
What is public
- Directors
- Public
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El registro mercantil será público. Cualquier persona podrá examinar los libros y archivos en que fuere llevado
- Beneficial owners
- To the authorities only
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El registro mercantil será público. Cualquier persona podrá examinar los libros y archivos en que fuere llevado
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 35%
Art. 240 applies to national companies; read as covering this form, not separately stated.
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será del treinta y cinco por ciento (35%)
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Colombia
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution on a statutory cause (CĂłdigo de Comercio art. 218: term expired, impossibility, fewer members than required, partners' decision, authority's decision), followed by liquidation.
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La sociedad comercial se disolverá: 1) Por vencimiento del término previsto para su duración en el contrato
- Statutory fee
- UVB 6
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La inscripción en el registro mercantil de los actos y documentos respecto de los cuales la ley exige esa formalidad, causará un derecho de 6 UVB.
Every business in Colombia
VAT
- The tax
- VAT (value added tax)
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La tarifa general del impuesto sobre las ventas es del diecinueve por ciento (19%) salvo las excepciones contempladas en este tĂtulo.
- Standard rate
- 19%
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La tarifa general del impuesto sobre las ventas es del diecinueve por ciento (19%) salvo las excepciones contempladas en este tĂtulo.
- Other rates
- 5% the goods listed in article 468-1 of the Estatuto Tributario (coffee, wheat, maize for industrial use, rice for industrial use, oats and other listed foodstuffs)
- 5% the services listed in article 468-3 of the Estatuto Tributario (storage of agricultural products in general deposit warehouses and related commissions)
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Los siguientes bienes están gravados con la tarifa del cinco por ciento (5%)
- Registration threshold
- No threshold: from the first taxable supply
taxable supplies — article 437 makes every trader, in whatever phase of production and distribution, and anyone habitually doing similar acts, a responsible party, with no turnover condition
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En las ventas, los comerciantes, cualquiera que sea la fase de los ciclos de producciĂłn y distribuciĂłn en la que actĂşen
- A foreign company
- no local representative required
Colombia taxes services supplied from abroad (article 420 of the Estatuto Tributario) and the DIAN runs a simplified VAT registration for foreign service providers, but no readable page stated whether a threshold applies, whether registration is from the first supply, or whether a representative is required. Pass A (23 Oct 2026), Kind 1: DIAN ResoluciĂłn 51 de 2018 sets the whole procedure for foreign service providers (arts 3-9): they register in the RUT by a request through the DIAN's online PQSR service, made by their own legal representative or attorney, and the resolution names no Colombian representative or fiscal agent, so representative_required is 'no'. Whether a threshold applies (Estatuto Tributario art. 437 par. 3 exempts small registrants meeting six conditions, one of them a single establishment in Colombia) and whether registration runs from the first supply are not stated for foreign providers.
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Únicamente estarán sujetos a este procedimiento, los responsables sin residencia o sin domicilio en Colombia que presten servicios desde el exterior
- Returns filed
- Depends on the business
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DeclaraciĂłn y pago bimestral para aquellos responsables de este impuesto, grandes contribuyentes
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Colombia. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Sociedad en Comandita por Acciones (S.C.A.)
- ISO 20275 code
- N1TESecondary GLEIF, Entity Legal Forms code list