General legal framework for cooperatives in Colombia

  • Antonio José Sarmiento Reyes Universidad de Los Andes, Colombia
Keywords: cooperatives law, classification of cooperatives, administrative and supervisory bodies, economic regime, tax regime, state supervision

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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Author Biography

Antonio José Sarmiento Reyes, Universidad de Los Andes, Colombia

Abogado

Published
2026-05-22
How to Cite
Sarmiento Reyes, Antonio José. 2026. “General Legal Framework for Cooperatives in Colombia”. Deusto Estudios Cooperativos, no. 27 (May), 15-36. https://doi.org/10.18543/dec.3494.