{"id":14116,"date":"2019-05-09T16:04:22","date_gmt":"2019-05-09T16:04:22","guid":{"rendered":"http:\/\/www.progresomicrofinanzas.org\/?p=14116"},"modified":"2019-07-11T08:14:17","modified_gmt":"2019-07-11T08:14:17","slug":"regulacion-las-sociedades-beneficio-e-interes-colectivo","status":"publish","type":"post","link":"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/regulacion-las-sociedades-beneficio-e-interes-colectivo\/","title":{"rendered":"Regulaci\u00f3n de las sociedades de Beneficio e Inter\u00e9s Colectivo"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-json\/wp\/v2\/posts\/14116?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"Ver PDF\" \/><\/a><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-json\/wp\/v2\/posts\/14116?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Imprimir contenido\" \/><\/a><\/div><p>Con la promulgaci\u00f3n de la Ley 1901 de 2018, el Gobierno de Colombia abri\u00f3 la posibilidad de que cualquier tipo de sociedad pudiera adoptar el estatus legal de sociedad de Beneficio e Inter\u00e9s Colectivo (BIC), lo que implica que tengan un prop\u00f3sito social y ambiental que vaya m\u00e1s all\u00e1 del beneficio e inter\u00e9s para sus accionistas.<\/p>\n<p>En virtud de dicha ley, los directores y gestores de las compa\u00f1\u00edas que adopten este estatus deben dar absoluta relevancia al inter\u00e9s social y ambiental de la empresa y velar por la transparencia en el reporte de su impacto social en todas las dimensiones: modelo de negocio, gobierno corporativo, pr\u00e1cticas laborales, pr\u00e1cticas ambientales y pr\u00e1cticas con la comunidad. Adem\u00e1s, el representante legal de la compa\u00f1\u00eda ser\u00e1 el encargado de hacer cumplir el prop\u00f3sito social y ambiental, lo cual se deber\u00e1 ver reflejado necesariamente en el respectivo informe de gesti\u00f3n.<\/p>\n<p>En l\u00ednea con lo anterior, buscando regular de manera m\u00e1s detallada este tipo de sociedades, el Ministerio de Comercio, Industria y Turismo present\u00f3 recientemente un proyecto de decreto por medio del cual dicta las instrucciones para su funcionamiento y establece los incentivos que tendr\u00e1n las empresas que adopten la calidad de \u201cBIC\u201d:<\/p>\n<ul>\n<li>Derecho a un 50% de descuento sobre el valor de la tarifa de Registro Mercantil<\/li>\n<li>La Superintendencia de Industria y Comercio deber\u00e1 considerar la condici\u00f3n de sociedad BIC al determinar las tasas aplicables al registro de signos distintivos y nuevas creaciones<\/li>\n<li>Exenci\u00f3n del Impuesto a la Renta sobre las utilidades de las acciones entregadas a trabajadores<\/li>\n<li>Acceso preferencial a l\u00edneas de cr\u00e9dito<\/li>\n<li>Reducci\u00f3n en tarifa del impuesto de Retenci\u00f3n en la Fuente<\/li>\n<li>Puntaje adicional en procesos de contrataci\u00f3n con el estado<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Con la promulgaci\u00f3n de la Ley 1901 de 2018, el Gobierno de Colombia abri\u00f3 la posibilidad de que cualquier tipo de sociedad pudiera adoptar el estatus legal de sociedad de Beneficio e Inter\u00e9s Colectivo (BIC), lo que implica que tengan un prop\u00f3sito social y ambiental que vaya m\u00e1s all\u00e1 del beneficio e inter\u00e9s para sus [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":14740,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"tags":[208,711,85,4365,4362,4364,4363],"class_list":["post-14116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-colombia","tag-fin-social","tag-gobierno-corporativo","tag-interes-ambiental","tag-ley-1901-de-2018","tag-ministerio-de-comercio","tag-sociedades-de-beneficio-e-interes-colectivo","numero-19m","seccion-legislacion-normas-publicadas-gobierno-corporativo","pais-colombia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Regulaci\u00f3n de las sociedades de Beneficio e Inter\u00e9s Colectivo<\/title>\n<meta name=\"description\" content=\"El Gobierno abre la posibilidad de que cualquier tipo de sociedad pueda adoptar el estatus 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