El régimen de insolvencia se refiere al conjunto de reglas que buscan proteger a las personas jurídicas, tanto nacionales como sociedades de sucursales extranjeras que realicen actividades en Colombia, cuando estas atraviesan dificultades económicas y se les dificulta cumplir con sus obligaciones frente a otros acreedores.
Por lo anterior, el régimen de insolvencia busca dar garantías para el pago efectivo de las deudas de los acreedores, y tiene como objetivo la preservación de las empresas y la normalización de sus relaciones comerciales y crediticias.
En Colombia, así como en otros países del mundo, existen dos vías a través de las cuales se pueden alcanzar estos objetivos: la reorganización empresarial, un proceso que busca preservar empresas viables y normalizar sus relaciones comerciales y crediticias mediante su reestructuración operacional, administrativa y de activos o pasivos; y la liquidación empresarial, que busca la liquidación pronta y ordenada de las empresas, buscando el aprovechamiento del patrimonio del deudor.
El proceso de insolvencia se adelanta ante la Superintendencia de Industria y Comercio respetando las normas de prelación de créditos, que indica que los acreedores en Colombia pueden exigir que se distribuyan los activos del deudor de manera proporcional atendiendo la prelación que la Ley dispone para el pago.
Para iniciar un proceso de insolvencia es necesario que se presente alguna de las siguientes situaciones:
- Cesación de pagos: incumplimiento de pago por más de 90 días en dos o más obligaciones a favor de dos o más acreedores.
- Incapacidad de pago inminente: el deudor acredita la existencia de circunstancias en el respectivo mercado o al interior de su organización o estructura, que afectan o pueden afectar en forma grave el cumplimiento de obligaciones.
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Mensaje de error
- Warning: array_flip(): Can only flip STRING and INTEGER values! in Drupal\Core\Entity\EntityStorageBase->loadMultiple() (line 264 of core/lib/Drupal/Core/Entity/EntityStorageBase.php).
Drupal\Core\Entity\EntityStorageBase->loadMultiple(Array) (Line: 249) Drupal\Core\Entity\EntityStorageBase->load(Object) (Line: 51) Drupal\taxonomy\Plugin\views\argument\Taxonomy->title() (Line: 980) Drupal\views\Plugin\views\argument\ArgumentPluginBase->getTitle() (Line: 1110) Drupal\views\ViewExecutable->_buildArguments() (Line: 1267) Drupal\views\ViewExecutable->build(NULL) (Line: 1391) Drupal\views\ViewExecutable->execute() (Line: 263) Drupal\views_field_view\Plugin\views\field\View->render(Object) (Line: 1155) Drupal\views\Plugin\views\field\FieldPluginBase->advancedRender(Object) (Line: 236) template_preprocess_views_view_field(Array, 'views_view_field', Array) (Line: 287) Drupal\Core\Theme\ThemeManager->render('views_view_field', Array) (Line: 437) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 195) Drupal\Core\Render\Renderer->render(Array) (Line: 1747) Drupal\views\Plugin\views\field\FieldPluginBase->theme(Object) (Line: 761) Drupal\views\Plugin\views\style\StylePluginBase->elementPreRenderRow(Array) call_user_func(Array, Array) (Line: 378) Drupal\Core\Render\Renderer->doRender(Array, 1) (Line: 195) Drupal\Core\Render\Renderer->render(Array, 1) (Line: 151) Drupal\Core\Render\Renderer->Drupal\Core\Render\{closure}() (Line: 582) Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 152) Drupal\Core\Render\Renderer->renderPlain(Array) (Line: 712) Drupal\views\Plugin\views\style\StylePluginBase->renderFields(Array) (Line: 576) Drupal\views\Plugin\views\style\StylePluginBase->renderGrouping(Array, Array, 1) (Line: 468) Drupal\views\Plugin\views\style\StylePluginBase->render(Array) (Line: 2111) Drupal\views\Plugin\views\display\DisplayPluginBase->render() (Line: 1533) Drupal\views\ViewExecutable->render() (Line: 131) Drupal\views\Plugin\views\display\Block->execute() (Line: 1630) Drupal\views\ViewExecutable->executeDisplay('block_1', Array) (Line: 77) Drupal\views\Element\View::preRenderViewElement(Array) (Line: 59) Drupal\views\Plugin\Block\ViewsBlock->build() (Line: 212) Drupal\context\Plugin\ContextReaction\Blocks->execute(Array, Object, Array) (Line: 109) Drupal\context\Plugin\DisplayVariant\ContextBlockPageVariant->build() (Line: 259) Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117) Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90) Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object) call_user_func(Array, Object, 'kernel.view', Object) (Line: 111) Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156) Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68) Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57) Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47) Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191) Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128) Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82) Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 44) Drupal\services\StackMiddleware\FormatSetter->handle(Object, 1, 1) (Line: 47) Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52) Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23) Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 693) Drupal\Core\DrupalKernel->handle(Object) (Line: 19) - Warning: Illegal offset type in Drupal\Core\Entity\EntityStorageBase->getFromStaticCache() (line 172 of core/lib/Drupal/Core/Entity/EntityStorageBase.php).
Drupal\Core\Entity\EntityStorageBase->getFromStaticCache(Array) (Line: 268) Drupal\Core\Entity\EntityStorageBase->loadMultiple(Array) (Line: 249) Drupal\Core\Entity\EntityStorageBase->load(Object) (Line: 51) Drupal\taxonomy\Plugin\views\argument\Taxonomy->title() (Line: 980) Drupal\views\Plugin\views\argument\ArgumentPluginBase->getTitle() (Line: 1110) Drupal\views\ViewExecutable->_buildArguments() (Line: 1267) Drupal\views\ViewExecutable->build(NULL) (Line: 1391) Drupal\views\ViewExecutable->execute() (Line: 263) Drupal\views_field_view\Plugin\views\field\View->render(Object) (Line: 1155) Drupal\views\Plugin\views\field\FieldPluginBase->advancedRender(Object) (Line: 236) template_preprocess_views_view_field(Array, 'views_view_field', Array) (Line: 287) Drupal\Core\Theme\ThemeManager->render('views_view_field', Array) (Line: 437) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 195) Drupal\Core\Render\Renderer->render(Array) (Line: 1747) Drupal\views\Plugin\views\field\FieldPluginBase->theme(Object) (Line: 761) Drupal\views\Plugin\views\style\StylePluginBase->elementPreRenderRow(Array) call_user_func(Array, Array) (Line: 378) Drupal\Core\Render\Renderer->doRender(Array, 1) (Line: 195) Drupal\Core\Render\Renderer->render(Array, 1) (Line: 151) Drupal\Core\Render\Renderer->Drupal\Core\Render\{closure}() (Line: 582) Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 152) Drupal\Core\Render\Renderer->renderPlain(Array) (Line: 712) Drupal\views\Plugin\views\style\StylePluginBase->renderFields(Array) (Line: 576) Drupal\views\Plugin\views\style\StylePluginBase->renderGrouping(Array, Array, 1) (Line: 468) Drupal\views\Plugin\views\style\StylePluginBase->render(Array) (Line: 2111) Drupal\views\Plugin\views\display\DisplayPluginBase->render() (Line: 1533) Drupal\views\ViewExecutable->render() (Line: 131) Drupal\views\Plugin\views\display\Block->execute() (Line: 1630) Drupal\views\ViewExecutable->executeDisplay('block_1', Array) (Line: 77) Drupal\views\Element\View::preRenderViewElement(Array) (Line: 59) Drupal\views\Plugin\Block\ViewsBlock->build() (Line: 212) Drupal\context\Plugin\ContextReaction\Blocks->execute(Array, Object, Array) (Line: 109) Drupal\context\Plugin\DisplayVariant\ContextBlockPageVariant->build() (Line: 259) Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117) Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90) Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object) call_user_func(Array, Object, 'kernel.view', Object) (Line: 111) Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156) Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68) Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57) Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47) Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191) Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128) Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82) Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 44) Drupal\services\StackMiddleware\FormatSetter->handle(Object, 1, 1) (Line: 47) Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52) Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23) Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 693) Drupal\Core\DrupalKernel->handle(Object) (Line: 19) - Warning: Illegal offset type in isset or empty in Drupal\Core\Entity\EntityStorageBase->load() (line 250 of core/lib/Drupal/Core/Entity/EntityStorageBase.php).
Drupal\Core\Entity\EntityStorageBase->load(Object) (Line: 51) Drupal\taxonomy\Plugin\views\argument\Taxonomy->title() (Line: 980) Drupal\views\Plugin\views\argument\ArgumentPluginBase->getTitle() (Line: 1110) Drupal\views\ViewExecutable->_buildArguments() (Line: 1267) Drupal\views\ViewExecutable->build(NULL) (Line: 1391) Drupal\views\ViewExecutable->execute() (Line: 263) Drupal\views_field_view\Plugin\views\field\View->render(Object) (Line: 1155) Drupal\views\Plugin\views\field\FieldPluginBase->advancedRender(Object) (Line: 236) template_preprocess_views_view_field(Array, 'views_view_field', Array) (Line: 287) Drupal\Core\Theme\ThemeManager->render('views_view_field', Array) (Line: 437) Drupal\Core\Render\Renderer->doRender(Array, ) (Line: 195) Drupal\Core\Render\Renderer->render(Array) (Line: 1747) Drupal\views\Plugin\views\field\FieldPluginBase->theme(Object) (Line: 761) Drupal\views\Plugin\views\style\StylePluginBase->elementPreRenderRow(Array) call_user_func(Array, Array) (Line: 378) Drupal\Core\Render\Renderer->doRender(Array, 1) (Line: 195) Drupal\Core\Render\Renderer->render(Array, 1) (Line: 151) Drupal\Core\Render\Renderer->Drupal\Core\Render\{closure}() (Line: 582) Drupal\Core\Render\Renderer->executeInRenderContext(Object, Object) (Line: 152) Drupal\Core\Render\Renderer->renderPlain(Array) (Line: 712) Drupal\views\Plugin\views\style\StylePluginBase->renderFields(Array) (Line: 576) Drupal\views\Plugin\views\style\StylePluginBase->renderGrouping(Array, Array, 1) (Line: 468) Drupal\views\Plugin\views\style\StylePluginBase->render(Array) (Line: 2111) Drupal\views\Plugin\views\display\DisplayPluginBase->render() (Line: 1533) Drupal\views\ViewExecutable->render() (Line: 131) Drupal\views\Plugin\views\display\Block->execute() (Line: 1630) Drupal\views\ViewExecutable->executeDisplay('block_1', Array) (Line: 77) Drupal\views\Element\View::preRenderViewElement(Array) (Line: 59) Drupal\views\Plugin\Block\ViewsBlock->build() (Line: 212) Drupal\context\Plugin\ContextReaction\Blocks->execute(Array, Object, Array) (Line: 109) Drupal\context\Plugin\DisplayVariant\ContextBlockPageVariant->build() (Line: 259) Drupal\Core\Render\MainContent\HtmlRenderer->prepare(Array, Object, Object) (Line: 117) Drupal\Core\Render\MainContent\HtmlRenderer->renderResponse(Array, Object, Object) (Line: 90) Drupal\Core\EventSubscriber\MainContentViewSubscriber->onViewRenderArray(Object, 'kernel.view', Object) call_user_func(Array, Object, 'kernel.view', Object) (Line: 111) Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher->dispatch('kernel.view', Object) (Line: 156) Symfony\Component\HttpKernel\HttpKernel->handleRaw(Object, 1) (Line: 68) Symfony\Component\HttpKernel\HttpKernel->handle(Object, 1, 1) (Line: 57) Drupal\Core\StackMiddleware\Session->handle(Object, 1, 1) (Line: 47) Drupal\Core\StackMiddleware\KernelPreHandle->handle(Object, 1, 1) (Line: 191) Drupal\page_cache\StackMiddleware\PageCache->fetch(Object, 1, 1) (Line: 128) Drupal\page_cache\StackMiddleware\PageCache->lookup(Object, 1, 1) (Line: 82) Drupal\page_cache\StackMiddleware\PageCache->handle(Object, 1, 1) (Line: 44) Drupal\services\StackMiddleware\FormatSetter->handle(Object, 1, 1) (Line: 47) Drupal\Core\StackMiddleware\ReverseProxyMiddleware->handle(Object, 1, 1) (Line: 52) Drupal\Core\StackMiddleware\NegotiationMiddleware->handle(Object, 1, 1) (Line: 23) Stack\StackedHttpKernel->handle(Object, 1, 1) (Line: 693) Drupal\Core\DrupalKernel->handle(Object) (Line: 19)
