Las sociedades tipo BIC en Colombia: una apuesta por dinamizar el derecho comercial hacia una empresa social

This paper addresses the issue of how similar companies to BIC in Colombia can become a social enterprise and thus, provide a new perspective to commercial law. In this work, a theoretical and analytical methodology was implemented. For its development, a theoretical and analytical methodology was used where, through the study of the law and the experiences of other countries against this type of society, the subject is analyzed, the existing gaps are addressed, and a proposal is generated. For this purpose, the study begins with the study of the BIC companies created in Colombia through Act 1901 of 2018 regulated by Decree 2046 of 2019. Then an analysis is carried out on the subject in countries such as the United States, the United Kingdom, Italy and Spain, where it is evident that they are more developed and have incentives that do not exist in Colombia. Consequently, the paper makes an invitation to Colombia regarding the implementation of incentives to BIC companies based on those raised from international experiences, for which the following is proposed: The implementation of tax benefits, greater ease of contracting with the State, greater banking support, benefits for the workers of the company, and greater agility in the certification procedure as a B corporation. Only in this way real effectivity to the created regulations can be given and commercial law can be invigorated in Colombia.