El rol del vehículo de propósito especial (SPV) en los proyectos de inversión.

Abstract

For the development of financial projects in Colombia, it is necessary to use a special purpose vehicle (SPV) that operates as a legal entity in charge of the administration of the project, in order to guarantee the development of the operation, the payments of the Financing through the cash flows generated there, ensuring that the resources are used properly so that the project complies with the contractual standards established. There are two instruments to constitute an SPV, the first one, is through a commercial company and the second is to constitute a commercial fiduciary that operates under the figure of an autonomous patrimony, being the second one that more favors the project, to the partners and Financiers since it manages the goods and resources, it controls the cash flows of the transaction to guarantee the opportunity in the payments and guarantees of the credits.