Certificado de Aportación: Qué es, para qué sirve y cómo tramitarlo

Estos Certificados son Títulos de Crédito. Se caracterizan por que otorgan flexibilidad, se pueden transmitir con endoso y son documentos autónomos de copropiedad. Es un titulo representativo del aporte efectuado que una entidad determinada concede a un socio o contribuyente.

En las Sociedades Cooperativas los socios efectúan inversiones para capitalizar a estas y este aporte está representado por los certificados de aportación. Estos pueden ser nominativos y transferibles entre socios o a favor de la entidad.

El Certificado de Aportación puede ser emanado por cualquier persona interesada, sea esta natural o jurídica, de tal manera que, esta le suministre un comprobante de pago por la aportación realizada.

ESTO ENCONTRARÁS AQUÍ

Qué es el Certificado de Aportación

El Certificado de Aportación es un título o documento representativo de la contribución o aporte que un socio realiza y que se expresa en el mismo que otorga la Sociedad y le confiere la calidad de asociada o asociado a su titular, con los derechos inherentes, conforme al Estatuto Orgánico.

Para que una cooperativa pueda funcionar un socio realiza una contribución mínima  y esta queda representada en el título o documento que es el Certificado de Aportación.  Estos certificados son credenciales que se otorgan cuando algún socio realiza aportaciones para capitalizar alguna empresa o cooperativa.

A continuación, se describirán los diferentes tipos de certificados de aportación. El carácter legal del Certificado de Aportación se basa en el Art. 11 y Art. 2 de la Ley General de Títulos y Operaciones de Crédito. Las cartas de aportación tienen características que los hacen excepcionales. Según esta ley, los certificados se clasifican de la siguiente manera:

  1. Certificados amortizables. Estos títulos son aquellos que se otorgan a sus dueños como una parte de intereses (proporcional a su inversión). Igualmente se les confiere el reintegro del dinero invertido al momento del finiquito.
  2. Certificados no amortizables. Son títulos vendidos al momento de terminada la relación de sociedad. Efectuada la venta, se hace la adjudicación de los beneficios. Esto significa que con estos documentos no se recupera la inversión al momento de terminar el período establecido en la negociación.
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El Reglamento Orgánico de Nacional Financiera en su artículo 90 dice: “Los certificados de aportación patrimonial, serán títulos de crédito nominativos, en los términos del artículo 32 de la Ley de Instituciones de Crédito, divididos en dos series.” Estas series son:

Serie A: Son aquellos certificados con 66 % del capital de la sociedad, avalados por el gobierno nacional. Son títulos intransmisibles.

Serie B: Son los certificados con el 34 % del capital restante de la sociedad. Garantizados igualmente por el gobierno nacional.

Para qué sirve el Certificado de Aportación

Es un documento certificado que tiene como principal finalidad el otorgamiento de títulos de créditos. El certificado de aportación es un instrumento que permite a un propietario formalizar y  acreditar como dueño o poseedor de una determinada inversión o acción. Este aporte se puede hacer bajo la figura de:   

  • Inversiones en renta fija o variable
  • Inversiones de ahorros para retiros
  • Compras en títulos de valores
  • Adquisición de acciones

Cómo tramitar el Certificado de Aportación

Este certificado debe ser expedido en el momento que se realiza una contribución para incremento de capital o una inversión de ahorros para el retiro. Es obligatorio que al formalizarse el pago de la participación, la persona que recibe el aporte expida un documento con potestad legal como el certificado de aportación.

Para solicitar esta credencial solo se requieren, información personal, documentos de identificación, ocupación, y número de aporte fiscal en el sistema de la nación.

La expedición de la credencial de aportación deberá esperar un tiempo estipulado en que la AFORE efectúe la emisión de los estados de cuenta. Ahora bien, para los ahorros de inversión, el estado de cuenta funciona como certificado.

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Una vez cuentes con los estados de cuenta de la AFORE como requisito esencial para obtener el certificado de aportación, deberá:   

  • Dirigirse a la entidad donde formalizo la inversión.
  • Hacer la Solicitud de emisión del certificado.
  • Aguardar un lapso de tiempo determinado para la expedición del certificado (la entrega varía según las reglas establecidas por cada empresa o entidad).

Es muy importante señalar que, los documentos, requisitos y pasos, variaran dependiendo de la entidad con la que se está realizando la inversión.

Requisitos para el Certificado de Aportación

  • El contribuyente debe ser mayor de edad si se trata de persona física.
  • Datos personales.
  • Ocupación.
  • Número de aporte fiscal.
  • Presentar los demás documentos solicitados.

Documentación requerida

Para obtener el certificado de aportación se requieren de un conjunto de documentos:

  • Cedula de identidad personal (pasaporte si se trata de extranjero) sin vencer.
  • Si el contribuyente es una persona jurídica, debe presentar el acta constitutiva.
  • Comprobante original o Boucher del aporte.

Dónde tramitar el Certificado de Aportación

Para tramitar el certificado de aportación hay dos maneras de hacerlo:

  1. Vía presencial. Consiste en acudir a la entidad donde realizo la inversión.
  2. En línea. Hoy en día todas las entidades que emiten bonos, acciones, entre otros, cuentan con páginas web a fin de facilitar los procedimientos a sus inversionistas. El diseño de estas páginas varía de acuerdo con los requerimientos de cada institucion.

Es recomendable entonces que antes de efectuar una aportación, ubicar información con los requisitos y mecanismos para la adquisición del certificado a fin de que su inversión sea resguardada.

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Según el artículo 228 de la ley General de Títulos y Operaciones de Credito, el certificado de participación deberá comprender lo siguiente:   

  • Nombre, nacionalidad y residencia del titular del certificado;
  • Razón de ser de un “certificado de participación” y la expresión de si es ordinario o inmobiliario;
  • Nombramiento de la sociedad emisora y la firma autógrafa del oficial de la misma, autorizado para suscribir la emisión correspondiente;
  • Fecha de emisión del título;
  • Costo de la emisión, con especificación de número y del costo nominal de los certificados que se expidan;
  • En su caso, un mínimo de rendimiento garantizado;
  • La expresión indicada para el pago de productos o rendimientos y del capital y los plazos, condiciones y forma en que los certificados han de ser amortizados;
  • Lugar y forma de pago;
  • La especificación, en su caso, de las garantías especiales que se constituyan para la emisión, con expresión de las inscripciones relativas en el Registro Público;
  • Lugar y fecha del acta de emisión, especificando la fecha y número de la inscripción relativa en el Registro de Comercio;
  • Firma autógrafa del representante común de los tenedores de certificados.

Beneficios del Certificado de Aportación

Los certificados de aportación puede otorgar a sus titulares,  el derecho a formar parte en las utilidades de la institución que lo expide. En caso de liquidación, también es muy probable que tenga una significativa participación.

¡CERTIFIQUE SU CONTRIBUCION Y EXITOS!

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