It is a specialized legal discipline of recent promotion, given from the rise of SMEs (small and medium enterprises). It is derived from the principles and contents of commercial law; studies the legal-collective person. Its merit is to show the "corpus", or legal structure, from which a company or corporation can be constituted, whose organization, decisions and activities are a compendium of legality and authorization of the legal norm, which guides the formulation of statutes and rules. operations of a mercantile, labor, administrative, fiscal and economic nature, conditions of control and internal security.