{"id":1628,"date":"2022-03-31T14:59:00","date_gmt":"2022-03-31T09:59:00","guid":{"rendered":"https:\/\/www.bendiksenlaw.co\/?p=1628"},"modified":"2022-04-01T22:11:24","modified_gmt":"2022-04-01T17:11:24","slug":"is-it-possible-to-create-seizure-exempt-shares-in-sas-type-corporations","status":"publish","type":"post","link":"https:\/\/www.bendiksenlaw.co\/es\/es-posible-crear-acciones-inembargables-en-las-sas\/","title":{"rendered":"\u00bfEs Posible Crear Acciones Inembargables en las SAS?"},"content":{"rendered":"<p>Las acciones de una sociedad son la forma en la que se divide el capital social de las sociedades an\u00f3nimas, en comandita por acciones y por acciones simplificadas (\u201cSAS\u201d) y representan el porcentaje en el que su titular es due\u00f1o de la sociedad. Estas sociedades tienen la posibilidad de crear diversas clases y series de acciones y, espec\u00edficamente para las SAS, la ley establece que las clases de acciones podr\u00e1n incluir las ordinarias, privilegiadas, con dividendo preferencial y sin derecho a voto, con dividendo fijo anual y de pago[1]. Sin embargo, esta facultad de crear diferentes tipos de acciones no es absoluta y tiene ciertos l\u00edmites fijados por la ley, inclusive en el caso de las SAS, que normalmente cuentan con amplia autonom\u00eda en la elaboraci\u00f3n de sus estatutos sociales.<\/p>\n\n\n\n<p>Por lo anterior, la Superintendencia de Sociedades precis\u00f3 recientemente que el derecho de crear clases de acciones no incluye la posibilidad de emitir o crear acciones inembargables. Al respecto, debe recordarse que los bienes inembargables est\u00e1n establecidos de forma expresa y taxativa por la ley[2], y dentro de estos no se encuentran incluidas las acciones de ning\u00fan tipo. Sumado a lo anterior, el art\u00edculo 414 del C\u00f3digo de Comercio establece que todas las acciones pueden llegar a ser embargadas, sin excepci\u00f3n alguna. Por lo anterior, en caso de que una SAS (o cualquier otro tipo de sociedad) establezca en sus estatutos la calidad de inembargable para sus acciones, esta disposici\u00f3n ser\u00e1 nula.<\/p>\n\n\n\n<p>En conclusi\u00f3n, en caso de que las autoridades decreten el embargo de las acciones de una sociedad, a\u00fan si estatutariamente se consagr\u00f3 su calidad de inembargables, el representante legal est\u00e1 obligado a hacer la inscripci\u00f3n respectiva del embargo en el Libro de Registro de Accionistas de la sociedad de conformidad con el art\u00edculo 416 del C\u00f3digo de Comercio, pues se entiende la nulidad de esta disposici\u00f3n de inembargabilidad, como se mencion\u00f3 anteriormente. En caso de que el representante legal no proceda con esta inscripci\u00f3n, se entender\u00e1 como una falta a los deberes de los administradores y deber\u00e1 responder, solidaria e ilimitadamente, por los perjuicios que se ocasionen a la sociedad, a los accionistas o a terceros.<\/p>\n\n\n\n<p>En B\u00e9ndiksenLaw podemos ayudarlo y asesorarlo en la redacci\u00f3n, revisi\u00f3n y modificaci\u00f3n de los estatutos de su sociedad en cumplimiento de las obligaciones y requisitos que la ley impone. No dude en <a href=\"https:\/\/www.bendiksenlaw.co\/es\/contacto\/\">contactarnos<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p>[1] Art\u00edculo 10, Ley 1258 de 2008<\/p>\n\n\n\n<p>[2] Art\u00edculo 1677 del C\u00f3digo Civil y art\u00edculo 594 del C\u00f3digo General del Proceso<\/p>\n\n\n\n<p><strong>Fuente: Oficio 220-059925 del 9 de marzo de 2022 - OFICIO_220-059925_DE_2022.pdf<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>The shares of a company are the way in which the capital of limited partnerships, stock corporations and simplified joint-stock corporations (\u201cSAS\u201d, by its Spanish acronym) is divided, and represent the percentage in which the holder of these shares owns the company. These kinds of companies have the possibility to create various types and series [&hellip;]<\/p>","protected":false},"author":3,"featured_media":1640,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1628","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Is it possible to create seizure-exempt shares in SAS-type corporations? - B\u00e9ndiksenLaw<\/title>\n<meta name=\"description\" content=\"The Colombian Superintendence of Companies refers to the creation of seizure-exempt shares in SAS-type companies. We tell you what they said.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bendiksenlaw.co\/es\/es-posible-crear-acciones-inembargables-en-las-sas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Is it possible to create seizure-exempt shares in SAS-type corporations? - B\u00e9ndiksenLaw\" \/>\n<meta property=\"og:description\" content=\"The Colombian Superintendence of Companies refers to the creation of seizure-exempt shares in SAS-type companies. 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