Efectos del Fideicomiso Mercantil y Encargo Fiduciario (Relacionados a la transferencia de dominio de bienes muebles o inmuebles corporales o incorporales) contemplado en la Ley de Mercado de Valores Ecuatoriana, Capítulo XV, en el sector de la construcción, de acuerdo al código de actividad económica CIIU F4100.10 En El D.M.Q Para Los Años 2019 – 2020.

Abstract

The objective of this research was to analyze the effects of the Mercantile Trust and Trust Engagement in the construction sector, in the Metropolitan District of Quito for the years 2019 and 2020. To obtain the results, an analysis with a mixed approach was carried out; i.e., the study is composed of a qualitative and a quantitative part, documentary and statistical information was reviewed, in parallel a field research was carried out through the application of surveys to construction companies. To define the construction companies under study, it was filtered by the construction activity, which is represented by the code F4100.10 and, later, it was verified that chosen construction companies are established as Special Taxpayers in the Internal Revenue Service.The main result that was obtainedis that the construction companies of the Metropolitan District of Quito mostly make use of the Mercantile Trust, and have been able to take advantage of the benefits that this legal figure offers, qualifying their experience in a positive way; however, regarding the Trust Engagement, the companies hardly know the figure and have not made use of it. It was concluded that the majority of the construction companies in the Metropolitan District of Quito use the Mercantile Trust and recommend it, because they identify it as a guarantee of legal safety for them and for their stakeholders.