Umbrales para informar integraciones empresariales en 2022
Published date | 04 January 2022 |
Law Firm | Lloreda Camacho & Co |
Author | Darío Cadena |
Umbrales para informar integraciones empresariales en 2022
La Superintendencia de Industria y Comercio (“SIC”) fijó los umbrales que deberán tenerse en cuenta para informar integraciones empresariales a partir del primero de enero de 2022. Según señala la Resolución 83304 de 2021, para el año de 2022, deberán reportarse las integraciones empresariales entre compañías que se dediquen a la misma actividad económica (integraciones horizontales) o que hagan parte de la misma cadena de valor (integraciones verticales) siempre que las empresas que participen en la transacción:
- Hayan tenido ingresos operaciones, individual o conjuntamente, superiores al valor equivalente de 1.578.781,18 Unidades de Valor Tributario (UVT) en el año fiscal inmediatamente anterior (2021); o
- Sus activos en el año fiscal anterior (2021) hayan sido valorados por encima del valor equivalente a 1.578.781,18 UVT.
El valor de la UVT para 2022 es de COP$38.004, que equivale aproximadamente a US$9,50. Por tanto, en 2022 las operaciones de concentración empresarial, horizontales o verticales, deberán reportarse cuando las empresas participantes cumplan con los siguientes umbrales:
- Ingresos operacionales en 2021, conjunta o individualmente...
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