{"id":25248,"date":"2025-04-10T16:45:51","date_gmt":"2025-04-10T21:45:51","guid":{"rendered":"https:\/\/icazalaw.com\/?p=25248"},"modified":"2025-04-10T17:08:46","modified_gmt":"2025-04-10T22:08:46","slug":"comprendiendo-los-fideicomisos-no-regulados","status":"publish","type":"post","link":"https:\/\/icazalaw.com\/es\/2025\/04\/comprendiendo-los-fideicomisos-no-regulados\/","title":{"rendered":"Comprendiendo los Fideicomisos No Regulados"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Aspectos Clave y Requisitos de Cumplimiento para Fideicomisos No Regulados en BVI<\/h2>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"355\" height=\"374\" src=\"https:\/\/icazalaw.com\/wp-content\/uploads\/2023\/10\/Estefania-Aleman-1-e1701824899518.jpg\" alt=\"\" class=\"wp-image-2441\" style=\"width:181px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<h4 class=\"wp-block-heading has-text-color has-link-color wp-elements-ca01e31c883ee10aa0185016c2a35858\" style=\"color:#373a36\">Por: <a href=\"https:\/\/icazalaw.com\/es\/expertos\/estefaniaaleman\/\" target=\"_blank\" rel=\"noreferrer noopener\">Estefan\u00eda Alem\u00e1n <\/a><\/h4>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfQu\u00e9 es un Fideicomiso No Regulado?<\/h4>\n\n\n\n<p>Un <strong>fideicomiso no regulado<\/strong> es aquel en el que el <strong>fiduciario es una persona privada<\/strong> que no est\u00e1 sujeta a regulaci\u00f3n por parte de ninguna autoridad financiera.<\/p>\n\n\n\n<p>Este memorando analiza:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si un <strong>fiduciario no regulado<\/strong> puede ocupar simult\u00e1neamente los roles de <strong>fideicomitente, fiduciario y beneficiario<\/strong> (lo que se conoce como \u00abtriple rol\u00bb).<\/li>\n\n\n\n<li>Recomendaciones para evitar que los <strong>fideicomisos no regulados<\/strong> sean considerados <strong>fideicomisos simulados (sham trusts)<\/strong> si se impugnan ante un tribunal.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Riesgos: Cu\u00e1ndo un Fideicomiso No Regulado Puede Ser Considerado Simulado o Inv\u00e1lido<\/h4>\n\n\n\n<p>Un fideicomiso no regulado puede ser considerado inv\u00e1lido en los siguientes casos:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Conflicto de Triple Rol<\/strong>: La misma persona act\u00faa como fideicomitente, fiduciario y \u00fanico beneficiario.<\/li>\n\n\n\n<li><strong>Poder de Revocaci\u00f3n<\/strong>: La persona que act\u00faa como fideicomitente, fiduciario y beneficiario con inter\u00e9s vitalicio tambi\u00e9n tiene el poder de revocar el fideicomiso.<\/li>\n<\/ol>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Recomendaciones para Asegurar la Validez de Fideicomisos No Regulados<\/h4>\n\n\n\n<p>Para fortalecer la validez y legitimidad de un fideicomiso no regulado, se recomienda:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Cl\u00e1usula de Nombramiento de Fiduciario Sucesor<\/strong><br>El instrumento del fideicomiso debe incluir una cl\u00e1usula clara que establezca las reglas para el nombramiento de un fiduciario sucesor. Ejemplo: Este poder puede ser otorgado a un protector o a los beneficiarios actuando por mayor\u00eda.<\/li>\n\n\n\n<li><strong>Gobernanza Corporativa de las Compa\u00f1\u00edas Subyacentes<\/strong>\n<ul class=\"wp-block-list\">\n<li>Las compa\u00f1\u00edas subyacentes no deben tener como \u00fanico director a la persona que act\u00faa como fideicomitente y fiduciario.<\/li>\n\n\n\n<li>Las compa\u00f1\u00edas deben contar al menos con dos directores, o un director corporativo.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Reglas de Cumplimiento en BVI sobre Beneficiarios Finales<\/h4>\n\n\n\n<p>Seg\u00fan la legislaci\u00f3n actual de las Islas V\u00edrgenes Brit\u00e1nicas (BVI), las compa\u00f1\u00edas BVI propiedad de fiduciarios BVI regulados est\u00e1n exentas de registrar al beneficiario final en el sistema VIRRGIN. En su lugar, pueden registrar al fiduciario regulado como beneficiario final.<\/p>\n\n\n\n<p>Las compa\u00f1\u00edas BVI propiedad de Fiduciarios extranjeros regulados, y Fiduciarios no regulados, s\u00ed deben registrar la informaci\u00f3n completa del beneficiario final en el sistema VIRRGIN.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Pol\u00edtica Temporal para Fiduciarios Extranjeros Regulados<\/h4>\n\n\n\n<p>Mientras la <strong>Comisi\u00f3n de Servicios Financieros de BVI (FSC)<\/strong> eval\u00faa posibles cambios legislativos, se permitir\u00e1 temporalmente que los fiduciarios extranjeros regulados se registren como beneficiarios finales en el sistema VIRRGIN cuando administren compa\u00f1\u00edas BVI bajo fideicomisos extranjeros.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Informaci\u00f3n Requerida para el Registro en VIRRGIN<\/h4>\n\n\n\n<p>Para fideicomisos con fiduciarios extranjeros regulados o fiduciarios no regulados, se debe registrar la siguiente informaci\u00f3n en el sistema VIRRGIN:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Nombre del <strong>fiduciario<\/strong><\/li>\n\n\n\n<li>Nombre del <strong>fideicomitente<\/strong> (o de quien constituy\u00f3 el fideicomiso)<\/li>\n\n\n\n<li>Nombre del <strong>protector<\/strong>, si lo hay<\/li>\n\n\n\n<li><strong>Beneficiarios<\/strong> o <strong>clase de beneficiarios<\/strong> con inter\u00e9s adquirido en el momento o antes de la distribuci\u00f3n<\/li>\n\n\n\n<li>Cualquier otra <strong>persona natural que ejerza control efectivo final<\/strong> sobre el fideicomiso (directa o indirectamente)<\/li>\n\n\n\n<li><strong>Naturaleza del inter\u00e9s<\/strong> o del control sobre la entidad legal<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Aspectos Clave y Requisitos de Cumplimiento para Fideicomisos No Regulados en BVI Por: Estefan\u00eda Alem\u00e1n \u00bfQu\u00e9 es un<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":25241,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1173,569],"tags":[1299,881,933],"class_list":["post-25248","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-2","category-sin-categorizar","tag-2025-2-es","tag-british-virgin-islands-es-2","tag-estefania-aleman-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Comprendiendo los Fideicomisos No Regulados - Icaza, Gonz\u00e1lez-Ruiz &amp; 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