Ecuador: Figuras Asociativas En La Contratación Pública Ecuatoriana

Last Updated: 21 October 2019
Article by Ricardo Mancheno

La legislación ecuatoriana regula la utilización de la asociación o cuentas en participación y el consorcio, como figuras asociativas para la contratación pública, lo cual facilita la participación del sector privado en los negocios con el Estado.

Como parte del desarrollo de las actividades comerciales, es usual que las personas físicas y jurídicas, utilicen figuras asociativas que les permitan desarrollar mancomunada y eficientemente negocios en el ámbito privado y en el público. A continuación, se presenta un resumen del marco jurídico aplicable a estas figuras para la contratación pública.

La ley establece como figuras de asociación comercial: la asociación o cuentas en participación, el consorcio o acuerdo consorcial; y, la empresa conjunta o joint-venture.

En la esfera de la contratación pública, la legislación solamente admite la utilización de la asociación y el consorcio. Este último es el más empleado en la práctica.

La asociación o cuentas en participación define la Ley de Compañías como un contrato por el cual un comerciante da a una o más personas participación en los resultados de una o más operaciones o de todo su comercio, a cambio de un determinado aporte o contribución. La gestión y rendición de cuentas del negocio está a cargo de la persona en cuyos negocios ocurre la participación de terceros. A los intervinientes la ley les concede amplia libertad para acordar los términos de la asociación.

El consorcio o acuerdo consorcial es un contrato previsto en el Código de Comercio, por el cual, dos o más personas, físicas o jurídicas, se asocian con el objeto de participar en un determinado concurso, proyecto o contrato, o en varios a la vez. Los asociados no pierden su independencia y autonomía. Los intervinientes en un consorcio responden de manera solidaria por las obligaciones que adquiera el consorcio. En otras legislaciones al consorcio usualmente se le denomina "unión temporal".

Para la contratación con entes públicos, la ley dispone que el acuerdo consorcial debe constituirse por escritura pública y que, en él, independientemente de otras disposiciones o regulaciones de las relaciones entre los participantes, constará necesariamente la declaración de su responsabilidad solidaria para el cumplimiento de sus obligaciones derivadas del contrato con el ente público. Además, deberá obtener el Registro Único de Proveedores, RUP.

Para participar como oferente en la etapa precontractual de un procedimiento de contratación pública, la ley permite la presentación de un compromiso de asociación o consorcio, que también debe cumplir requisitos específicos, entre los cuales se destaca la declaración de la obligación de constituir el consorcio previamente a la suscripción del contrato respectivo.

La asociación y el consorcio no tienen personalidad jurídica propia. No obstante, para efectos tributarios son considerados como sujetos independientes de sus miembros. En tal virtud, deben obtener su propio registro único de contribuyentes RUC y llevar sus cuentas como si fuesen una sociedad.

Cada uno de los participantes es responsable en forma solidaria e indivisible por el cumplimiento de las obligaciones derivadas del contrato. En este sentido, la normativa de contratación pública ratifica explícitamente que la participación en una asociación o en un consorcio no reviste la pérdida de la personería jurídica de cada uno de los proveedores partícipes, pues la asociación o consorcio no constituyen una persona jurídica diferente. De esta manera, la misma normativa dispone que la responsabilidad de la ejecución del contrato es indivisible y completa para los asociados. Para efectos de determinar la experiencia y cumplimiento de los consorciados en anteriores contratos con el sector público, las entidades contratantes, al evaluar las ofertas, deberán tomar en cuenta la suma de las experiencias de los partícipes.

La asociación o consorcio no puede ser disuelta o terminar por voluntad de los contratantes, ni podrá cambiar su conformación, hasta la finalización del contrato, salvo autorización expresa de la entidad contratante.

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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