The annual growth of the Collective Investment Funds in Colombia has been fast and profound. Year after year this tool has become an attractive investment option, increasing its investor base and managed assets.

An industry that grows at an average rate of 15% over the last 5 years can be called revolutionary. In addition, this tool has become the vehicle for individuals to make their savings profitable: according to the Superfinanciera, during 2018 the number of investments in the retail sector increased by 48%.The Financing Law involves the Collective Investment Funds in several articles, modifying or perpetuating their tax participation as follows: