Las oficinas de representación: una figura incomprendida
Published date | 03 October 2023 |
Author | Felipe Trias Visbal |
Las oficinas de representación (OR) permiten a las entidades financieras y del mercado de valores del exterior promover sus negocios en Colombia. A través de ellas, pueden realizar actos de promoción y publicidad de productos y servicios financieros extranjeros dirigidos a residentes en Colombia, sin necesidad de crear una persona jurídica en nuestro país.
Sin embargo, existe confusión alrededor de su naturaleza jurídica y de las actividades que realizan. Esto se materializa de diferentes maneras. Hay ciertas dificultades prácticas a la hora de registrar una OR en el registro mercantil y, por ende, las cámaras de comercio recurren al expediente de asimilarlas a establecimientos de comercio. Hay debate sobre si estas se encuentran obligadas a registrar a sus beneficiarios finales ante la Dian.
Un ejemplo que vale la pena recalcar consiste en que las OR suelen recibir solicitudes de embargo de los recursos que un colombiano tenga depositados el banco extranjero que no pueden atender. Es un desconocimiento de la naturaleza de las OR y del alcance de sus funciones, que les impide tener depósitos de los recursos de los clientes de su representado y les permite, exclusivamente, hacer promoción y publicidad de los productos y servicios de este. Además, no se tiene en cuenta que los productos financieros y los recursos asociados a los mismos son contratados y depositados en el exterior, por lo que están bajo la custodia del representado y están sujetos a regulación extranjera. Las OR no son, ni pueden ser, una vía para embargar productos financieros en el exterior sin pasar por las formalidades de la ley colombiana para la ejecución de medidas judiciales en el extranjero.
Otro ejemplo de la mencionada confusión es un oficio enviado este año por la Procuraduría General de la Nación en desarrollo de la Ley 1712 de 2014 a todas las entidades financieras que operan en Colombia, incluyendo las OR, como “Sujetos Obligados”, solicitando el diligenciamiento de información en el Índice de Transparencia y Acceso a la Información Pública – ITA. Podría pensarse que se ha dirigido el oficio indiscriminadamente a las OR, considerando (i) que entre los obligados a diligenciar dicha información están los particulares que presten...
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