Before the creation of the sass (simplified stock companies), the Colombian management liability regime was highly formal in nature. However, Law 1258 of 2008 expanded the subjective scope of application of the aforementioned system by incorporating the figure of the “de facto manager”. In this sense, the new sas Law has added momentum to the study of management liability by making it more relevant in Colombia. This paper studies different assumptions or conditions for the implementation of the concept of de facto manager in the Spanish case, with a view to their application in the corporate environment in Colombia.