What is the Sociedad de Emprendimiento (Decree 20-2018) and what are its limits?

The Entrepreneurship Strengthening Law (Decree 20-2018) created the Sociedad de Emprendimiento by amending the Commercial Code: it is formed 'with one or more natural persons who are only bound to pay their contributions represented in shares' (art. 1040),… through an electronic system of the Registro Mercantil with no public deed required 'in any case',… and it 'may only receive monetary contributions'. Its total annual income 'may not exceed five million quetzales (Q.5,000,000.00)', an amount updated every 1 January; if it does, the company must convert into another corporate form 'within no more than six (6) calendar months', and if the shareholders fail to do so they become subsidiarily and jointly liable to third parties.