Gibraltar: Trust Administration Services - SPANISH VERSION

Last Updated: 15 July 1998

Un Fideicomiso es una entidad legal que fue creada conforme al Derecho Comun. Las partes del Fideicomiso son:-

  • El Fideicomitente - la persona que inicia el Fideicomiso donando al Fideicomiso una cantidad de dinero u otros activos.
  • Los Fiduciarios - los propietarios y administradores legales de los activos del Fideicomiso.
  • Los Fideicomisarios - las personas que se beneficiar n del Fideicomiso.

Los terminos del Fideicomiso se alegan en un documento legal, la Escritura de Fideicomiso, donde se definiran los deberes y responsabilidades de los fiduciarios y donde se indicaran las partes del Fideicomiso desde el principio. En general, no se exige registrar la Escritura de Fideicomiso u otros documentos en acta publica y siempre que no genere renta o sea pagada residentes de la jurisdiccion de la administracion, no hay que pagar ningun impuesto en el centro offshore.

Hay dos tipos de fideicomiso: los que tienen derechos sobre la propiedad y los que no. Estos se conocen cominmente como Fideicomisos de Derechos Fijos [Fixed Interest Trusts] y Fideicomisos Arbitrales [Discretionary Trusts].

Un Fideicomiso de Derechos Fijos

Este tipo de Fideicomiso define quienes son los fideicomisarios y sus derechos de acuerdo con el Fideicomiso, que puede ser el derecho a percibir una renta vitalicia o hasta que ocurra algun suceso predeterminado.

Un Fideicomiso Arbitral

Este tipo de Fideicomiso faculta a los fiduciarios a pagar renta y asignar capital a los fideicomisarios a su arbitrio. Sin embargo, es habitual que el fideicomitente dirija una carta a los fiduciarios senalando cuales son sus deseos con respecto a la acumulacion y asignacion de renta y capital. Una sociedad de fideicomiso que actue como fiduciario, tendra normalmente en cuenta tales deseos, aunque la carta no tiene fuerza de ley vinculante Hay, pues, que recordar que un Fideicomiso no es simplemente un documento legal sino una relacion jur­dica por la cual una persona se despoja de sus bienes en favor de personas en las que puede confiar para que los administren como a el le gustaria.

Servicios de Fiduciarios

Ya se vera que la eleccion de fiduciario es de suma importancia tanto para el Fideicomitente como para los Fideicomisarios; el Fideicomitente esta transmitiendo, despues de todo, la titularidad de sus activos a los Fiduciarios que se convertiran en los propietarios registrados de dichos activos y seran responsables de la administracion tanto del capital como de la renta. Con frecuencia estos asuntos estar n al solo arbitrio de los Fiduciarios o segun dicte la Escritura de Fideicomiso.

Aunque haya recursos legales disponibles en caso de que un Fiduciario abuse de sus facultades o actue fuera de su autoridad, ningun cliente estara contento a menos que tenga plena confianza en los Fiduciarios que ha nombrado. En tales circunstancias, el Fiduciario ideal ser­a una persona profesional, una Sociedad de Fideicomiso o un Banco, que cuentan con una plantilla de profesionales que no se arriesgaran a perder su reputacion, su sustento o ambas cosas.

ECS International Trustees (Gibraltar) Ltd. ha sido establecida desde 1982 con una plantilla de profesionales con conocimientos contables y juridicos.

ECS International ha cosechado una reputacion envidiable en la zona respecto de servicios profesionales y es responsable de los asuntos de muchos fideicomisos que controlan muchos tipos de activos para los fideicomisarios nombrados con arreglo a dichos Fideicomisos.

Merece la pena observar que los Fideicomisos no estan reconocidos por el derecho civil en paises tales como Espana y Portugal. Por consiguiente, la falta de reconocimiento legal y de legislacion contra la evasion de impuestos a proposito de los Fideicomisos proporciona oportunidades de planificacion fiscal a los residentes extranjeros de dichos paises.

Licensed by the Gibraltar Financial Services Commission - Licence No: FSC 00094B

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