Ecuador: Nacionalización de Compañías Extranjeras

Last Updated: 10 July 2018
Article by David Benalcázar
Most Read Contributor in Ecuador, October 2018

La figura de cambio de domicilio o denominado comúnmente como "redomiciliación", implica el traslado de la sociedad, desde su domicilio de origen y legislación a la cual está sometida hacia otro país diferente, a cuyas leyes se someterá, pero manteniendo su personería jurídica de acuerdo a la formalidad y tipología que la nueva legislación establece, claro está que para ello será necesario descontinuar su existencia legal en el domicilio anterior.

Este acto societario es reconocido en la mayoría de países del mundo como parte del derecho de movilidad universal de las personas, tanto naturales como jurídicas; entre otros países podemos mencionar a Perú, Panamá, Chipre, Seychelles, Bahamas, Anguila Británica, Islas Vírgenes Británicas, Samoa, Luxemburgo, España, Uruguay, Argentina, Bolivia, Estados Unidos de América y Suiza.

Lamentablemente, en nuestro país este acto societario estaba poco regulado, puesto que únicamente se reconocía en el artículo 331 de la Ley de Compañías las solemnidades a las que se debían someter las compañías ecuatorianas para el cambio de domicilio dentro de territorio ecuatoriano y, además en el artículo 3612 del mismo cuerpo legal, al señalar como una causal de disolución, el traslado del domicilio principal de una compañía ecuatoriana a un país extranjero. La Ley de Compañías no reconocía la posibilidad de que una compañía extranjera resuelva cambiar su domicilio hacia Ecuador, lo que ocasionó, por más de una vez, que los inversionistas extranjeros no pudieran optar por esta manera de invertir directamente, puesto que la entidad de control mantuvo una posición totalmente contraria a la nacionalización de las compañías extranjeras, aún a pesar de que contaba con la facultad reglamentaria3 que le permitía solventar este tipo de problemas.

Sin embargo, la Ley Orgánica para la Reactivación de la Economía, Fortalecimiento de la Dolarización y Modernización de la Gestión Financiera publicada en el Segundo Suplemento del Registro Oficial número 150 de 29 de diciembre de 2017, reformó la Ley de Compañías, agregando los artículos 419A y 419B4, en virtud de los cuales y después de años de espera, permitió que en el Ecuador se acepte la redomiciliación, cambio de domicilio o nacionalización de las compañías constituidas en otros países. Adicionalmente, a partir del pasado 09 de febrero del año en curso, la redomiciliación de compañías extranjeras se rige por el "Instructivo del procedimiento para el cambio de domicilio de una compañía extranjera al territorio ecuatoriano".

Por lo tanto, a partir de la entrada en vigencia de las reformas a la Ley de Compañías y la expedición del Instructivo por parte de la Superintendenta de Compañías, la domiciliación de sucursales extranjeras o la creación de establecimientos permanentes para fines contables tributarios ya no son los únicos medios que permiten la operación directa de compañías extranjeras dentro del país pues los inversionistas pueden optar también por la nacionalización de sus compañías.

Ecuador opta por aprobar la nacionalización de compañías, como una manera de incentivar las nuevas inversiones pero también como un medio para generar el retorno de inversiones que salieron del país por la desconfianza que se generó en el pasado, lo cual, en los dos casos, son puntos a favor de las reformas legales que se han implementado.

A manera de cierre de este artículo, debo indicar que otro efecto beneficioso de la nacionalización de las compañías extranjeras es que finalmente Ecuador se iguala, jurídicamente hablando y, específicamente, sobre este tema societario, a la par de sus vecinos a la vez que aporta de una manera objetiva la tendencia de globalización buscando recibir el trato beneficioso que los países globalizados reciben de sus pares.

Footnotes

1 Ley de Compañías, Ecuador: "Art. 33.- El establecimiento de sucursales, el aumento o disminución de capital, la prórroga del contrato social, la transformación, fusión, escisión, cambio de nombre, cambio de domicilio, convalidación, reactivación de la compañía en proceso de liquidación y disolución anticipada, así como todos los convenios y resoluciones que alteren las cláusulas que deban registrarse y publicarse, que reduzcan la duración de la compañía, o excluyan a alguno de sus miembros, se sujetarán a las solemnidades establecidas por la Ley para la fundación de la compañía según su especie...."

2 Ley de Compañías, Ecuador: "2. DE LA DISOLUCION. Art. 361.- Las compañías se disuelven: .... 2. Por traslado del domicilio principal a país extranjero;... "

3 Ley de Compañías, Ecuador: "Art. 433.- El Superintendente de Compañías expedirá las regulaciones, reglamentos y resoluciones que considere necesarios para el buen gobierno, vigilancia y control de las compañías mencionadas en el Art. 431 de esta Ley y resolverá los casos de duda que se suscitaren en la práctica."

4 Ley de Compañías, Ecuador: "Art. 419A.- Toda sociedad constituida y con domicilio en el extranjero, siempre que la ley no lo prohíba, puede cambiar su domicilio al Ecuador, conservando su personalidad jurídica y adecuando su constitución y estatuto a la forma societaria que decida asumir en el país.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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