General legal framework for cooperatives in Colombia
Abstract
This article aims to provide an overview of current cooperative legislation in Colombia, highlighting key aspects of the cooperative sector and the state entities responsible for its promotion and oversight, as well as the legal structure within cooperatives. All of this is framed within the broader context of the «solidarity economy system,» which includes not only cooperatives but also employee funds, mutual associations, and other non-profit organizations.
Received: 5 March 2026
Accepted: 16 March 2026
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Copyright (c) 2026 Antonio José Sarmiento Reyes

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