CONSTITUCIÓN
Se constituye por escritura pública otorgada por los socios gestores, cualquiera que sea su objeto social y debe contener los siguientes requisitos:
Nombre, apellidos, identificación, nacionalidad y domicilio de los socios.
Clase de sociedad que se constituye y el nombre de la empresa. Denominación o razón social de la persona jurídica que se constituye.
Domicilio principal, objeto social, vigencia o término de duración, capital social, la forma de administrar, fechas en las que se deben hacer inventarios y balances generales, la forma de hacer la liquidación una vez disuelta la sociedad, los negocios sociales, nombramientos, cláusula compromisoria (Art. 110 Código de Comercio).
RESPONSABILIDAD
Los socios Gestores comprometen solidaria e ilimitadamente su responsabilidad por las operaciones sociales, sin que valga estipulación en contrario (misma responsabilidad que los colectivos), a su vez los socios Comanditarios limitan su responsabilidad hasta el monto de sus aportes, pero es posible que se estipulen responsabilidades o prestaciones adicionales. (Artículo 323 Código de Comercio).
RESTRICCIONES AL OBJETO SOCIAL
El objeto social se tiene que limitar a lo establecido en los estatutos, siempre y cuando no vayan en contra de la ley, el orden público y las buenas costumbres.
El objeto social se tiene que limitar directamente con sus actos, que tengan como finalidad ejercer los derechos o cumplir las obligaciones, legal o convencionalmente derivados de la existencia o actividad de la sociedad. Art. 99 C. C. el objeto de las sociedades civiles o comerciales estarán sujetas, para todos los efectos a la legislación mercantil.
CANTIDAD DE SOCIOS
Mínimo un socio gestor y un socio comanditario, máximo 25 socios comanditarios.
QUIENES PUEDEN SER DUEÑOS
Personas naturales o jurídicas (físicas o sociedades)
Todos los que hayan aportado a la sociedad.
un menor puede ser dueño y un socio comanditario pero no un socio gestor, siempre y cuando tenga su representante.
CAPITAL SOCIAL O FONDO SOCIAL
CLASE DE PARTICIPACIÓN
El aporte de industria de los socios gestores no forma parte del capital social, sólo serán titulares de cuotas si hacen aportes en capital, en dinero o en especie diferente de trabajo.
El socio comanditario no puede aportar su capacidad o industria personal.
Clase de participación: Cuotas o partes de interés.
NEGOCIABILIDAD DE LAS PARTICIPACIONES
La cesión de las partes de interés de los gestores requieren aprobación de todos los socios, salvo estipulación en contrario.
Las partes de intereses de los socios colectivos y las cuotas de los comanditarios se cederán por escritura publica, debiéndose inscribir LA CESION en el registro mercantil .ART 338 C. C
DURACIÓN
Esta la establecen los socios, debe fijarse en la escritura pública. Art. 110 num9 C. C
RAZÓN SOCIAL
La sociedad gira en torno una razón social formada con el nombre completo o el solo apellido de uno o más socios colectivos y con expresión "y compañía", o de la abreviatura "& Cía.", pero seguida siempre con las abreviaturas "S. en C. S. (Artículo 324 Código de Comercio).
Sino se especifica esto se entenderá que se trata de una sociedad colectiva.
CAPITAL SOCIAL MÍNIMO
Sin mínimo legal
ADMINISTRACIÓN
La administración está a cargo de los socios Gestores o Colectivos, quienes podrán ejercerla directamente o por sus delegados (Artículo 326 y 327Código de Comercio).
REPRESENTANTE LEGAL
La representación legal en estas sociedades corresponde a los socios gestores, estos podrán delegarla ocasionalmente en los socios comanditarios para la celebración de negocios determinados. Esta nunca podrá delegarse en persona extraña dado el nivel de responsabilidad de los socios gestores.
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