Revelar el controlante real. De acuerdo con el artículo 260 del Código de Comercio, deberá revelarse como controlante a aquella persona que tenga el poder de decisión sobre una sociedad, bien sea de forma directa o indirecta; por ello, no se debe limitar a inscribir a una persona que esté en la mitad de la estructura empresarial pues esto constituiría un registro incompleto.
Circular 100-000020 de 2026 →In force
Article 6.8.1
Circular 100-000020 de 2026 · Circular Externa 100-000020 de 2 de julio de 2026
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Text of the article
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Constitutional history
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