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title="Alderique de les ediciones feches con esta direición IP [n]" accesskey="n"><span>Alderique</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Sitio"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Conteníu" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Conteníu</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">mover a la barra llateral</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">despintar</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Entamu</div> </a> </li> <li id="toc-Tipos_de_sociedaes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Tipos_de_sociedaes"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Tipos de sociedaes</span> </div> </a> <ul id="toc-Tipos_de_sociedaes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Escritura" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Escritura"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Escritura</span> </div> </a> <ul id="toc-Escritura-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Socios" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Socios"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Socios</span> </div> </a> <button aria-controls="toc-Socios-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Alternar subsección Socios</span> </button> <ul id="toc-Socios-sublist" class="vector-toc-list"> <li id="toc-Derechos_de_los_socios" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Derechos_de_los_socios"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Derechos de los socios</span> </div> </a> <ul id="toc-Derechos_de_los_socios-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Fiscalidá" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Fiscalidá"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Fiscalidá</span> </div> </a> <ul id="toc-Fiscalidá-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ventayes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Ventayes"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Ventayes</span> </div> </a> <ul id="toc-Ventayes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Inconvenientes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Inconvenientes"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Inconvenientes</span> </div> </a> <ul id="toc-Inconvenientes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Normativa" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Normativa"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Normativa</span> </div> </a> <button aria-controls="toc-Normativa-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Alternar subsección Normativa</span> </button> <ul id="toc-Normativa-sublist" class="vector-toc-list"> <li id="toc-Arxentina" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Arxentina"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.1</span> <span>Arxentina</span> </div> </a> <ul id="toc-Arxentina-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-España" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#España"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2</span> <span>España</span> </div> </a> <ul id="toc-España-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Méxicu" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Méxicu"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.3</span> <span>Méxicu</span> </div> </a> <ul id="toc-Méxicu-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Referencies" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Referencies"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Referencies</span> </div> </a> <ul id="toc-Referencies-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Conteníu" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Cambiar a la tabla de contenidos" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Cambiar a la tabla de contenidos</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Sociedá en comandita</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Ir a un artículo en otro idioma. Disponible en 32 idiomas" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-32" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">32 llingües</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-bar mw-list-item"><a href="https://bar.wikipedia.org/wiki/Kommanditgesellschaft" title="Kommanditgesellschaft – bávaru" lang="bar" hreflang="bar" data-title="Kommanditgesellschaft" data-language-autonym="Boarisch" data-language-local-name="bávaru" class="interlanguage-link-target"><span>Boarisch</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%A2%D0%B0%D0%B2%D0%B0%D1%80%D1%8B%D1%81%D1%82%D0%B2%D0%B0_%D0%BD%D0%B0_%D0%B2%D0%B5%D1%80%D1%8B" title="Таварыства на веры – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Таварыства на веры" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%9A%D0%BE%D0%BC%D0%B0%D0%BD%D0%B4%D0%B8%D1%82%D0%BD%D0%BE_%D0%B4%D1%80%D1%83%D0%B6%D0%B5%D1%81%D1%82%D0%B2%D0%BE" title="Командитно дружество – búlgaru" lang="bg" hreflang="bg" data-title="Командитно дружество" data-language-autonym="Български" data-language-local-name="búlgaru" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Societat_comandit%C3%A0ria" title="Societat comanditària – catalán" lang="ca" hreflang="ca" data-title="Societat comanditària" data-language-autonym="Català" data-language-local-name="catalán" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Komanditn%C3%AD_spole%C4%8Dnost" title="Komanditní společnost – checu" lang="cs" hreflang="cs" data-title="Komanditní společnost" data-language-autonym="Čeština" data-language-local-name="checu" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Kommanditselskab" title="Kommanditselskab – danés" lang="da" hreflang="da" data-title="Kommanditselskab" data-language-autonym="Dansk" data-language-local-name="danés" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Kommanditgesellschaft" title="Kommanditgesellschaft – alemán" lang="de" hreflang="de" data-title="Kommanditgesellschaft" data-language-autonym="Deutsch" data-language-local-name="alemán" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Kommanditgesellschaft" title="Kommanditgesellschaft – inglés" lang="en" hreflang="en" data-title="Kommanditgesellschaft" data-language-autonym="English" data-language-local-name="inglés" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Komandita_societo" title="Komandita societo – esperanto" lang="eo" hreflang="eo" data-title="Komandita societo" data-language-autonym="Esperanto" data-language-local-name="esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Sociedad_en_comandita" title="Sociedad en comandita – español" lang="es" hreflang="es" data-title="Sociedad en comandita" data-language-autonym="Español" data-language-local-name="español" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Baltzu_komanditario" title="Baltzu komanditario – vascu" lang="eu" hreflang="eu" data-title="Baltzu komanditario" data-language-autonym="Euskara" data-language-local-name="vascu" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Kommandiittiyhti%C3%B6" title="Kommandiittiyhtiö – finlandés" lang="fi" hreflang="fi" data-title="Kommandiittiyhtiö" data-language-autonym="Suomi" data-language-local-name="finlandés" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Soci%C3%A9t%C3%A9_en_commandite" title="Société en commandite – francés" lang="fr" hreflang="fr" data-title="Société en commandite" data-language-autonym="Français" data-language-local-name="francés" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Bet%C3%A9ti_t%C3%A1rsas%C3%A1g" title="Betéti társaság – húngaru" lang="hu" hreflang="hu" data-title="Betéti társaság" data-language-autonym="Magyar" data-language-local-name="húngaru" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%8E%D5%BD%D5%BF%D5%A1%D5%B0%D5%B8%D6%82%D5%A9%D5%B5%D5%A1%D5%B6_%D5%BE%D6%80%D5%A1_%D5%B0%D5%AB%D5%B4%D5%B6%D5%BE%D5%A1%D5%AE_%D5%A8%D5%B6%D5%AF%D5%A5%D6%80%D5%A1%D5%AF%D6%81%D5%B8%D6%82%D5%A9%D5%B5%D5%B8%D6%82%D5%B6" title="Վստահության վրա հիմնված ընկերակցություն – armeniu" lang="hy" hreflang="hy" data-title="Վստահության վրա հիմնված ընկերակցություն" data-language-autonym="Հայերեն" data-language-local-name="armeniu" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-ia mw-list-item"><a href="https://ia.wikipedia.org/wiki/Societate_in_commandita" title="Societate in commandita – interlingua" lang="ia" hreflang="ia" data-title="Societate in commandita" data-language-autonym="Interlingua" data-language-local-name="interlingua" class="interlanguage-link-target"><span>Interlingua</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Persekutuan_komanditer" title="Persekutuan komanditer – indonesiu" lang="id" hreflang="id" data-title="Persekutuan komanditer" data-language-autonym="Bahasa Indonesia" data-language-local-name="indonesiu" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Societ%C3%A0_in_accomandita_semplice" title="Società in accomandita semplice – italianu" lang="it" hreflang="it" data-title="Società in accomandita semplice" data-language-autonym="Italiano" data-language-local-name="italianu" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A1%D0%B5%D0%BD%D1%96%D0%BC_%D1%81%D0%B5%D1%80%D1%96%D0%BA%D1%82%D0%B5%D1%81%D1%82%D1%96%D0%B3%D1%96" title="Сенім серіктестігі – kazaquistanín" lang="kk" hreflang="kk" data-title="Сенім серіктестігі" data-language-autonym="Қазақша" data-language-local-name="kazaquistanín" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%ED%95%A9%EC%9E%90%ED%9A%8C%EC%82%AC" title="합자회사 – coreanu" lang="ko" hreflang="ko" data-title="합자회사" data-language-autonym="한국어" data-language-local-name="coreanu" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Komanditin%C4%97_%C5%ABkin%C4%97_bendrija" title="Komanditinė ūkinė bendrija – lituanu" lang="lt" hreflang="lt" data-title="Komanditinė ūkinė bendrija" data-language-autonym="Lietuvių" data-language-local-name="lituanu" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Commanditaire_vennootschap" title="Commanditaire vennootschap – neerlandés" lang="nl" hreflang="nl" data-title="Commanditaire vennootschap" data-language-autonym="Nederlands" data-language-local-name="neerlandés" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Sp%C3%B3%C5%82ka_komandytowa" title="Spółka komandytowa – polacu" lang="pl" hreflang="pl" data-title="Spółka komandytowa" data-language-autonym="Polski" data-language-local-name="polacu" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Sociedade_em_comandita_simples" title="Sociedade em comandita simples – portugués" lang="pt" hreflang="pt" data-title="Sociedade em comandita simples" data-language-autonym="Português" data-language-local-name="portugués" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A2%D0%BE%D0%B2%D0%B0%D1%80%D0%B8%D1%89%D0%B5%D1%81%D1%82%D0%B2%D0%BE_%D0%BD%D0%B0_%D0%B2%D0%B5%D1%80%D0%B5" title="Товарищество на вере – rusu" lang="ru" hreflang="ru" data-title="Товарищество на вере" data-language-autonym="Русский" data-language-local-name="rusu" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sah mw-list-item"><a href="https://sah.wikipedia.org/wiki/%D0%A2%D0%B0%D0%B1%D0%B0%D0%B0%D1%80%D1%8B%D1%81%D1%82%D1%8B%D0%B1%D0%B0%D0%BB%D0%B0%D1%80" title="Табаарыстыбалар – sakha" lang="sah" hreflang="sah" data-title="Табаарыстыбалар" data-language-autonym="Саха тыла" data-language-local-name="sakha" class="interlanguage-link-target"><span>Саха тыла</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Komanditn%C3%A1_spolo%C4%8Dnos%C5%A5" title="Komanditná spoločnosť – eslovacu" lang="sk" hreflang="sk" data-title="Komanditná spoločnosť" data-language-autonym="Slovenčina" data-language-local-name="eslovacu" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Komanditna_dru%C5%BEba" title="Komanditna družba – eslovenu" lang="sl" hreflang="sl" data-title="Komanditna družba" data-language-autonym="Slovenščina" data-language-local-name="eslovenu" class="interlanguage-link-target"><span>Slovenščina</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Kommanditbolag" title="Kommanditbolag – suecu" lang="sv" hreflang="sv" data-title="Kommanditbolag" data-language-autonym="Svenska" data-language-local-name="suecu" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9A%D0%BE%D0%BC%D0%B0%D0%BD%D0%B4%D0%B8%D1%82%D0%BD%D0%B5_%D1%82%D0%BE%D0%B2%D0%B0%D1%80%D0%B8%D1%81%D1%82%D0%B2%D0%BE" title="Командитне товариство – ucraín" lang="uk" hreflang="uk" data-title="Командитне товариство" data-language-autonym="Українська" data-language-local-name="ucraín" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Kommanditgesellschaft" title="Kommanditgesellschaft – vietnamín" lang="vi" hreflang="vi" data-title="Kommanditgesellschaft" data-language-autonym="Tiếng Việt" data-language-local-name="vietnamín" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E5%85%A9%E5%90%88%E5%85%AC%E5%8F%B8" title="兩合公司 – chinu" lang="zh" hreflang="zh" data-title="兩合公司" data-language-autonym="中文" data-language-local-name="chinu" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q165758#sitelinks-wikipedia" title="Editar los enllaces d'interllingua" class="wbc-editpage">Editar los enllaces</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Espacios de nome"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Socied%C3%A1_en_comandita" title="Ver la páxina de conteníu [c]" accesskey="c"><span>Páxina</span></a></li><li id="ca-talk" class="new vector-tab-noicon mw-list-item"><a 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data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> <div id="mw-indicator-tradubot" class="mw-indicator"><div class="mw-parser-output"><span typeof="mw:File"><a href="https://es.wikipedia.org/wiki/Sociedad_en_comandita" title="Esti artículu foi traducíu automáticamente y precisa revisase manualmente"><img alt="Esti artículu foi traducíu automáticamente y precisa revisase manualmente" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/05/Robot_icon.svg/16px-Robot_icon.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/05/Robot_icon.svg/24px-Robot_icon.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/05/Robot_icon.svg/32px-Robot_icon.svg.png 2x" data-file-width="512" data-file-height="512" /></a></span></div></div> </div> <div id="siteSub" class="noprint">De Wikipedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="ast" dir="ltr"><p><a href="/w/index.php?title=Plant%C3%ADa:Globalizar&action=edit&redlink=1" class="new" title="Plantía:Globalizar (la páxina nun esiste)">Plantía:Globalizar</a> </p><p>La <b>sociedá comanditaria</b> o <b>sociedá en comandita</b> ye una sociedá de tipu personalista ,ye dicir que puede realizase a gustu propiu , que se caracteriza pola coesistencia de socios coleutivos, que respuenden ilimitadamente de les deldes sociales y participen na xestión de la sociedá, y socios comanditarios que nun participen na xestión y que la so responsabilidá llindar al capital comprometíu cola comandita. </p><p><br /> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Tipos_de_sociedaes">Tipos de sociedaes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=1" title="Editar seición: Tipos de sociedaes" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=1" title="Editar el código fuente de la sección: Tipos de sociedaes"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Les sociedaes comanditaries pueden ser: </p> <ul><li><a href="/w/index.php?title=Sociedaes_comanditaries_simples&action=edit&redlink=1" class="new" title="Sociedaes comanditaries simples (la páxina nun esiste)">sociedaes comanditaries simples</a>: nun tán obligaes a auditar les sos cuentes añales nin a depositales nel Rexistru Comercial, salvu nel casu de que, na fecha de zarru del exerciciu, tolos sos socios coleutivos sían sociedaes nacionales/estranxeres.</li></ul> <ul><li><a href="/w/index.php?title=Sociedaes_comanditaries_por_aiciones&action=edit&redlink=1" class="new" title="Sociedaes comanditaries por aiciones (la páxina nun esiste)">sociedaes comanditaries por aiciones</a>: tán obligaes a auditar les sos cuentes y depositales nel Rexistru Mercantil, cuando superen les llendes fites nel artículu 257 de la Llei de Sociedaes de Capital, aplicándose les mesmes normes qu'a les sociedaes anónimes, con especialidaes. Les sociedaes comanditaries por aiciones tán consideraes <a href="/w/index.php?title=Socied%C3%A1_de_capital&action=edit&redlink=1" class="new" title="Sociedá de capital (la páxina nun esiste)">sociedaes de capital</a>.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup></li></ul> <p>La constitución de les sociedaes comanditaries formalizar n'escritura público que tien de ser inscrita nel Rexistru Mercantil. Na escritura tienen d'espresase los mesmos datos que los riquíos pa les <a href="/w/index.php?title=Socied%C3%A1_coleutiva&action=edit&redlink=1" class="new" title="Sociedá coleutiva (la páxina nun esiste)">sociedaes coleutives</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Escritura">Escritura</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=2" title="Editar seición: Escritura" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=2" title="Editar el código fuente de la sección: Escritura"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Na escritura de constitución de la sociedá comandita simple tendrá d'espresase: </p> <ul><li>El nome, apellíos y casa de los socios.</li> <li>La razón social.</li> <li>El nome y apellíos de los socios a quien s'encamiente la xestión de la compañía y l'usu de la firma social.</li> <li>El capital que cada sociu apurra en dineru efeutivo, creitos o efeutos, con espresión del valor que se dea a éstos o de les bases sobre les qu'haya de faese la so valoración.</li> <li>La duración de la sociedá.</li> <li>Les cantidaes que, nel so casu, asignar a cada sociu xestor pa los sos gastos particulares.</li> <li>Los demás pactos lícitos que los socios envaloren convenientes.</li> <li>El númberu de socios que lu componen.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Socios">Socios</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=3" title="Editar seición: Socios" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=3" title="Editar el código fuente de la sección: Socios"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>La responsabilidá de los socios comanditarios frente a les deldes sociales ta llindada a l'aportación efeutuada o, nel so casu, comprometida, en casu de ser mayor qu'aquélla. </p><p>Los nomes de los socios comanditarios nun van poder figurar nel nome de la sociedá; en casu d'incumplimientu van responder d'igual forma que los socios coleutivos, ensin poder aprovechase de les ventayes d'estos. </p> <div class="mw-heading mw-heading3"><h3 id="Derechos_de_los_socios">Derechos de los socios</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=4" title="Editar seición: Derechos de los socios" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=4" title="Editar el código fuente de la sección: Derechos de los socios"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Nun pueden participar na xestión de la sociedá (artículu 148 del Códigu de Comerciu) namái los socios coleutivos, sacantes nel contratu social axústese otru réxime de xestión.</li> <li>Nun pueden esaminar l'estáu de l'alministración y la contabilidá (artículu 150 del Códigu de Comerciu).</li> <li>Participar nos beneficios.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Fiscalidá"><span id="Fiscalid.C3.A1"></span>Fiscalidá</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=5" title="Editar seición: Fiscalidá" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=5" title="Editar el código fuente de la sección: Fiscalidá"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Les sociedaes comanditaries tributen n'España al traviés del Impuestu de Sociedaes y nun pueden acoyese al Réxime Simplificáu nin al del Recargu d'Equivalencia del Impuestu sobre'l Valor Añadíu. El tipu impositivu aplicable nel Impuestu de Sociedaes ye'l 30 por 100. Esiste un réxime fiscal especial, dientro del Impuestu sobre Sociedaes, pa les empreses d'amenorgada dimensión, quedando amenorgáu al 25 per cientu el tipu impositivu pa los primeres 120.202,41 euros de beneficios. </p> <div class="mw-heading mw-heading2"><h2 id="Ventayes">Ventayes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=6" title="Editar seición: Ventayes" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=6" title="Editar el código fuente de la sección: Ventayes"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>La principal ventaya que presenta la sociedá comanditaria por aiciones ye la posibilidá d'atraer inversores capitalistes, más probable que na comanditaria simple.</li> <li>Los socios coleutivos pueden atraer el capital d'otros ensin qu'éstos interfieran na xestión de la empresa.</li> <li>Responsabilidá llindada de los socios comanditarios.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Inconvenientes">Inconvenientes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=7" title="Editar seición: Inconvenientes" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=7" title="Editar el código fuente de la sección: Inconvenientes"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>en <a href="/wiki/Venezuela" title="Venezuela">Venezuela</a>, la necesidá de cuntar con un capital mínimu de 60.000 bolivares fuertes (namái les sociedaes comanditaries por aiciones);</li> <li>trámites complicaos na vida social similares a los de les sociedaes anónimes;</li> <li>responsabilidá ilimitada y solidaria de los socios coleutivos alministradores.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Normativa">Normativa</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=8" title="Editar seición: Normativa" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=8" title="Editar el código fuente de la sección: Normativa"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Arxentina">Arxentina</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=9" title="Editar seición: Arxentina" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=9" title="Editar el código fuente de la sección: Arxentina"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Nel <a href="/w/index.php?title=Derechu_arxent%C3%ADn&action=edit&redlink=1" class="new" title="Derechu arxentín (la páxina nun esiste)">Derechu arxentín</a>, tópase normanda pola Llei Xeneral de Sociedaes 26887. </p> <ul><li>Sociedaes en comandita simples: Art 134º al 186º.</li> <li>Sociedaes en comandita por aiciones: Art 315º al 324º.</li> <li>Art 0154851</li></ul> <div class="mw-heading mw-heading3"><h3 id="España"><span id="Espa.C3.B1a"></span>España</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=10" title="Editar seición: España" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=10" title="Editar el código fuente de la sección: España"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>El so réxime xurídicu ta conteníu nel RDLeg 1/2010, de 2 de xunetu, pol que s'aprueba'l Testu Refundíu de la Llei de Sociedaes de Capital (pa les sociedaes comanditaries por aiciones) y nel Reglamentu del Rexistru Mercantil (pa les sociedaes comanditaries simples). </p> <div class="mw-heading mw-heading3"><h3 id="Méxicu"><span id="M.C3.A9xicu"></span>Méxicu</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=11" title="Editar seición: Méxicu" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=11" title="Editar el código fuente de la sección: Méxicu"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tocantes a la llexislación mexicana, atopen la so reglamentación na <a href="/w/index.php?title=Llei_Xeneral_de_Sociedaes_Mercantiles&action=edit&redlink=1" class="new" title="Llei Xeneral de Sociedaes Mercantiles (la páxina nun esiste)">Llei Xeneral de Sociedaes Mercantiles</a>. La sociedá en comandita simple atópase regulada del artículu 51 al 56, ente que la Sociedá en Comandita por Aiciones regular del artículu 207 al 211 amás de que se va rexir poles regles relatives a la Sociedá Anónima. </p> <div class="mw-heading mw-heading2"><h2 id="Referencies">Referencies</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&veaction=edit&section=12" title="Editar seición: Referencies" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Socied%C3%A1_en_comandita&action=edit&section=12" title="Editar el código fuente de la sección: Referencies"><span>editar la fonte</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r3503771">@media only screen and (max-width:600px){.mw-parser-output .llistaref{column-count:1!important}}</style><div class="llistaref" 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