Tipos de empresas en Perú: diferencia entre SA, SAC, SRL, EIRL, SAA y SACS
Types of Companies in Peru and Their Tax Implications
Overview of Company Registration
- The video discusses the various types of companies that can be established in Peru, emphasizing the importance of evaluating which type is most beneficial before registering with SUNARP.
Understanding Social Reason
- A "razón social" (social reason) is defined as the name under which a company operates, crucial for identification with SUNAT and other entities. This name is linked to the RUC (Tax Identification Number).
- Reserving this name is the first step in registering a company; any changes to it also require a similar process. It's important to note that the social reason differs from a commercial name.
Natural Person vs. Legal Person
- Entrepreneurs must decide whether to register as a natural person or legal entity:
- As a natural person, personal assets are at risk for business obligations.
- As a legal person, only company assets are liable for debts, protecting personal wealth.
Types of Companies in Peru
Sociedad Anónima (SA)
- Minimum two shareholders required; no maximum limit.
- Must establish a general shareholders' meeting, management team, and board of directors.
- Capital defined by shareholder contributions; shares must be registered officially.
- Ideal for those looking to list on stock exchanges.
Sociedad Anónima Cerrada (SAC)
- Requires at least two and up to twenty shareholders.
- Similar organizational structure as SA but more suited for small groups or friends.
- Shareholder contributions define capital; shares also need official registration.
Sociedad Comercial de Responsabilidad Limitada (SRL)
- Minimum two and maximum twenty shareholders, typically family-run businesses.
- Capital based on individual contributions; ideal for small family enterprises.
Empresa Individual de Responsabilidad Limitada (EIRL)
- Unique structure with only one owner who acts as both manager and sole contributor.
- Capital defined solely by this single individual's contribution, suitable for solo entrepreneurs avoiding partnerships.
Sociedad Anónima Abierta (SAA)
- Requires at least 750 shareholders minimum.
- Organizational requirements include establishing general meetings, management teams, and boards of directors.