El entorno global ha dinamizado el comportamiento empresarial, desplazando la atencion de empresarios y academia hacia aquellos activos o recursos intangibles claves para la competitividad, los cuales estan asociados a elementos constitutivos del capital intelectual (CI). El estudio del CI, es relevante porque ha sido poco abordado en el caso de las PYMES colombianas y empresas pertenecientes a sectores de talla mundial. En la investigacion de tipo cuantitativo descriptivo, se aplico un cuestionario a 186 empresas PYMES del sector textil y confecciones, de la ciudad de Bogota, ubicadas en cuatro localidades, se evidenciaron percepciones de gerentes y administradores en cuanto a tres bloques principales del capital intelectual: capital humano, capital estructural y capital relacional. En los resultados, se destacan percepciones positivas frente a las capacidades de los colaboradores para realizar su labor, la formalizacion de actividades, la comunicacion organizacional y las solidas relaciones con proveedores. De igual forma, se reconocen mejoras importantes, como la busqueda de la excelencia en las relaciones con clientes internacionales y el fortalecimiento a los vinculos con agentes externos y cientificos. En las conclusiones el estudio destaca la importancia de un mayor uso de las TIC, la modernizacion de tecnologia y el incremento de actividades en I+D+I. Abstract he global environment has revitalized the corporate behavior, shifting the attention of academy and businessmen toward these assets or key intangible resources for competitiveness, which are associated with constituent elements of ntellectual capital (IC). The IC study is relevant because it has been little addressed in the case of Colombian SMEs and companies that are part of world class sectors. In quantitative descriptive research, a questionnaire to 186 companies SMEs in the textile and clothing sector in Bogota, located in four locations was applied. Perceptions of managers and administrators were revealed in terms of three major components of intellectual capital: human capital, structural capital and relational capital. In the results, positive perceptions of the employees’ abilities to perform their work, the formalization of activities, organizational communication and solid relationships with suppliers are stressed. Similarly, significant improvements such as the pursuit of excellence in relationships with international clients and the strengthening to the links with external agents and scientists are recognized. In the conclusions, the study stresses the importance of increased use of ICT, modernization of technology and increased activities in R&D&I. Keywords: Intellectual Capital, SMEs, Competitiveness, Textile and Clothing sector