Antiretroviral Treatment (ART) has achieved unquestionable success in its goal of suppressing virological replication control and preventing the onset of opportunistic infections in HIV-infected patients. However, despite achieving a correct immunovirological response, these patients generally have an excess of mortality, due in large part to an increase in the incidence of non-defining AIDS comorbidities. The general objective was to identify comorbidity in patients living with HIV and who are treated in a specialized IPS in the city of Bucaramanga. Regarding the methodology, a retrospective observational study was carried out. The database was built in Microsoft Excel based on the codification of the technical annex of resolution 273 of 2019 for the reporting of information to the high-cost account, and subsequently imported into the STATA 14.0 program (® Stata Corporation) where The statistical analysis was carried out. Results: This study included a total of 1058 patients who met the inclusion criteria at the time of data capture as of January 31, 2019, of which 837 (79.11%) were men and 221 (20, 89%) were women, with a male-female ratio of 3.78: 1. The most common comorbidity was hypertriglyceridemia with 272 patients (28.30%) in high triglycerides, followed by prediabetes with 204 patients (21.36%) and by sexually transmitted infections with a total of 196 patients (18,53%) with positive test for syphilis. Conclusion: It is necessary to have these pathologies very well identified and to integrate their treatment and supervision in some way in the integral care’s programs for patients with HIV, in such a way that resources are optimized to positively impact on health status and mortality.