Ventajas y desventajas de la nueva modalidad de las compañías S.A.S. (Sociedades por Acciones Simplificadas) en el período 2020 del Distrito Metropolitano de Quito.

Abstract

This paper analyzes the new modality of SAS companies (Simplified Stock Companies) in which the most relevant aspects in their development are considered based on the investigation of the environment for decision-making, when making a comparison of The corporations and limited companies, the SAS represent a significant transformation in corporate and adaptation law, through the creation of the Organic Law of Entrepreneurship and Innovation, more than four thousand SAS companies have been created in the country. In this new descriptive context, the aim is to clarify the advantages and disadvantages of the SAS in relation to the other types of companies in the Metropolitan District of Quito, if the employer manages to understand the degree of flexibility of the SAS in terms of the characteristics that stand out for on traditional companies due to the agility granted to shareholders from the process of incorporation of the company to the development, management and liquidation of the same and to establish what has been the impact of the creation of these new companies, determining the new corporate practice that allows configuring a legal structure tailored to the needs of entrepreneurs that has become possible through the SAS.

The purpose of this study is to facilitate the deduction of final conclusions from premises, considering the deductive method that allows to find the principle of the variables involved in the process of constitution of the SAS and the inductive method the general conclusions from the particular premises of the facts raised through observation, therefore the determination of the sample with the sixteen companies incorporated as SAS will be considered as the starting point, the total number of companies in the Pichincha area.

Consequently, through the collection of information and its respective valuation, some advantages and disadvantages predominate in which it can be determined that the SAS was an accelerated alternative that if it had the same guarantees of the common process, promoted general prosperity and facilitated participation in the economy. despite the financial crisis due to the COVID 19 pandemic, however despite obtaining 81% acceptance in this new type of companies, ignorance of the law and the risks it entails for companies at the time of decide on a corporate model.