Sociedad en Comandita Simple S. en C.Mexico
What it takes to form, own and run a limited partnership in Mexico, 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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Sociedad en comandita simple es la que existe bajo una razón social y se compone de uno o varios socios comanditados
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se compone de uno o varios socios comanditados que responden, de manera subsidiaria, ilimitada y solidariamente, de las obligaciones sociales, y de uno o varios comanditarios que únicamente están obligados al pago de sus aportaciones
The registry’s and the law’s own pages do not mention it.
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Costo $2,302 mxn (tarifa mínima) Tiempo 10 días Es bueno saber Tomando como ejemplo la tarifa mínima del Registro Público de la Ciudad de México para el año 2024.
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Las personas morales deberán calcular el impuesto sobre la renta, aplicando al resultado fiscal obtenido en el ejercicio la tasa del 30%.
Form it
Who registers it
- Registry
- Registro Público de Comercio (Secretaría de Economía)
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- No
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
- Not stated
The registry’s and the law’s own pages do not mention it.
- Shareholders
- Not stated
The registry’s and the law’s own pages do not mention it.
- Members
- At least 2
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se compone de uno o varios socios comanditados que responden, de manera subsidiaria, ilimitada y solidariamente, de las obligaciones sociales, y de uno o varios comanditarios que únicamente están obligados al pago de sus aportaciones
- 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
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the S. en C..
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the S. en C. are in our records.
What is public
- Beneficial owners
- To the authorities only
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están obligadas a obtener y conservar, como parte de su contabilidad, y a proporcionar al Servicio de Administración Tributaria, cuando dicha autoridad así lo requiera, la información fidedigna, completa y actualizada de sus beneficiarios controladores
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 30%
Personas morales (sociedades mercantiles included) compute ISR on the fiscal result of the year at 30% (LISR art. 9); the type is not transparent. Special regimes exist but are not applied here.
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Las personas morales deberán calcular el impuesto sobre la renta, aplicando al resultado fiscal obtenido en el ejercicio la tasa del 30%.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Mexico
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the S. en C..
Every business in Mexico
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Mexico.
Payment and banking services
3 services name Mexico on their own list: Paysera, Airwallex, Stripe. 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 Simple (S. en C.)
- ISO 20275 code
- XEN5Secondary GLEIF, Entity Legal Forms code list