La aplicación del fideicomiso mercantil como exigencia para el desarrollo de proyectos inmobiliarios.

Abstract

The main objective of this thesis is to propose the application of the commercial trust as a sine qua non requirement for the development of real estate projects in Ecuador. For this, it was pertinent to address in the first chapter the general aspects of the legal figure of the commercial trust, such as the origin of the trust and its history in our legislation. Likewise, the various theories with which it has been attempted to explain their nature are legally analyzed, as well as the most relevant definitions and the types of commercial trust that are stipulated in our legal system. The second chapter is mainly based on the study of the real estate commercial trust, since this type of trust is the one that best fits for the development of real estate activities, for this it becomes essential to address the most important definitions that explain the figure of the trust real estate. Emphasis is also placed on the parties involved in the negotiation, the stages into which it is divided so that the development of the project is successfully obtained, as well as the tax benefits obtained through its application. And finally, the problems or inconsistencies that arise from the lack of application of a commercial trust in the execution of a real estate project that cause great damage to the parties are discussed. For this reason, solutions are proposed with which the commercial trust would be the most efficient and transparent mechanism for the development of real estate activities.