lunes, 5 de noviembre de 2007

SOCIEDADES




¿Qué es una sociedad?

La sociedad es un contrato entre dos o más personas que se juntan para hacer un negocio. La gracia de este contrato es que crea una persona jurídica distinta de los socios que constituyen la sociedad. Es más, esta persona jurídica tendrá un patrimonio propio, formado a partir de los aportes de los dueños, pero diferente al personal de cada uno de los socios individualmente considerados.
Características de las sociedades
- Es una persona jurídica distinta a los socios, por lo que tiene un nombre y rut distinto.
- Conformada por el capital de los socios, que puede ser dinero, bienes o incluso su trabajo.
- Tiene patrimonio propio, distinto al personal de los socios.
- Se constituye para crear negocios.- Sirve para proteger el patrimonio personal de los socios
Tipos de sociedades
Existen tres tipos de sociedades que son las más utilizadas en nuestro país:
la Sociedad Anónima, la Sociedad de Responsabilidad Limitada y la Empresa Individual de Responsabilidad Limitada.
Sociedad Anónima Es una persona jurídica conformada por accionistas que reúnen un capital común. Cada socio accionista responde hasta el monto de dinero que aportó, lo que implica que la responsabilidad es limitada. Las sociedades anónimas son administradas por un directorio que debe tener como mínimo tres miembros, que a su vez deben elegir un gerente y un presidente. Se caracterizan además porque las decisiones se toman por mayoría, es decir a través de la votación de todos los socios que la conforman.
Existen dos tipos de sociedades anónimas:
- Abiertas: corresponden a aquéllas donde se hace oferta pública de sus acciones y transan en la Bolsa. Deben inscribirse en el Registro Nacional de Valores y están sometidas a la fiscalización de la Superintendencia de Valores y Seguros. Deben tener 500 o más accionistas (el número de socios es ilimitado), lo cuales tienen una responsabilidad limitada al monto de sus acciones.
- Cerradas: En este caso la responsabilidad de los socios también es limitada, pero no están reguladas por la Superintendencia de Valores y Seguros.
Sociedad de Responsabilidad Limitada Es una sociedad que se caracteriza porque los socios responden limitadamente por el monto de capital que aportan. Puede tener entre 2 y 50 socios, y en el caso de superar este máximo, pasa a convertirse en una sociedad colectiva con responsabilidad ilimitada. Teóricamente y a diferencia de la sociedad anónima, este tipo de sociedad es administrada por todos los socios de común acuerdo, lo que implica que todas las decisiones deben ser tomadas por unanimidad. Sin embargo, lo normal es que los socios designen a una persona para que administre la sociedad, que puede ser uno de los socios o un tercero, que será quien tome las decisiones.
Empresa individual de responsabilidad limitada
Antes obligatoriamente para constituir una sociedad se requerían como mínimo dos personas, porque la sociedad es un contrato y en todo contrato deben haber dos partes. Sin embargo, actualmente existen las EIRL que permiten a una persona iniciar un negocio de manera individual, pero a través de una entidad o persona legal distinta. La EIRL es una persona jurídica con rut y patrimonio propio, donde la responsabilidad es limitada, lo que permite al dueño resguardar su patrimonio personal y sólo responder hasta el capital aportado a la empresa.
Otras sociedades
Sociedad en comandita
Es una sociedad poco utilizada actualmente, donde existen socios comanditarios, que en al práctica son quienes trabajan, y socios gestores, que aportan el capital. El ejemplo clásico de este tipo de sociedad son las boticas, donde el comanditario era el químico y el gestor el que aportaba los recursos.
Sociedad colectiva
Son poco comunes debido a que los socios deben responder ilimitadamente y poner en riesgo su patrimonio. Sin embargo, se caracterizan por la facilidad para constituirlas, por lo que se utilizan en casos excepcionales o urgencias. Su vigencia radica en que la legislación que las regula se utiliza además para normalizar todo aquello que no esté expresamente reglamentado para las sociedades de responsabilidad limitada. Además, el número de socios que la pueden conformar es infinito.
- Sociedad de hecho
Corresponden a sociedades donde se cometió un error o hubo una falla en su constitución, por ejemplo, no se publicó el extracto en el Diario Oficial o no se inscribió en el Registro de Comercio. Por lo tanto no se logra crear una persona jurídica distinta a los socios, y simplemente se forma una comunidad.Sin embargo, para fines tributarios, se considera como un contribuyente ya que va a generar impuestos, pero no es una persona distinta con un rut propio.
PEQUEÑAS Y MEDIANAS (PYMES)
El Ministerio de Economía clasifica las empresas de acuerdo al nivel de ventas. Considera que las Empresas Pequeñas son las que venden entre UF2.400 y UF25.000 al año y las Empresas Medianas venden más de UF25.000 al año pero menos que UF100.000. Esto implica que en términos de ventas anuales definimos como PYMES a las empresas que se encuentran en el rango de UF2.400 y UF100.000.




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