Doctrina, Revista 92

El fideicomiso en el nuevo código civil y comercial

El nuevo Código Civil y Comercial (en adelante, CCyC) regula el contrato de fideicomiso en su Capítulo Treinta del Título IV, situado en el Libro Tercero de los “Derechos Personales”. Este instituto, que nació en nuestro país con la sanción de la Ley 24.441 de “Financiamiento de la vivienda y la construcción”, consiste en la constitución de un patrimonio de afectación de bienes determinados en cabeza de una persona para llevar a cabo un emprendimiento. Éstos pueden ser inversiones, administraciones de los mismos, desarrollo de actividades forestales o de construcción e, incluso, negocios de garantía. Es un medio para alcanzar diversos fines determinados. Como bien cita Borella a Kiper: “…el contrato de fideicomiso será el destinado a generar la existencia del dominio fiduciario”1.

En los fundamentos del Proyecto de Sanción del CCyC, sus autores exponían sobre el fideicomiso que “el régimen vigente no merece cambios profundos, pues no ha mostrado grandes problemas de interpretación y aplicación, y demostró eficiencia en su aplicación” 2. Además, siguiendo el mismo orden de ideas, “se aclaran las facultades del fiduciario y la situación del beneficiario, si el fideicomiso se constituye con fines de garantía”. Otro de los argumentos que son destacables, e interesantes para el desarrollo de la actividad registral automotor, es que “se deslinda que se pueden incorporar limitaciones contractuales a las facultades del fiduciario y sus efectos con respecto a terceros contratantes con el fideicomiso. Se aclaran las normas del dominio imperfecto y sus efectos”. Será fundamental el rol del Encargado al momento de calificar el trámite.

El artículo 1.666 del CCyC establece que “hay contrato de fideicomiso cuando una parte, llamada fiduciante, transmite o se compromete a transmitir la propiedad de bienes a otra persona denominada fiduciario, quien se obliga a ejercerla en beneficio de otra llamada beneficiario, que se designa en el contrato, y a transmitirla al cumplimiento de un plazo o condición al fideicomisario”. Por un lado, dicho artículo permite individualizar los sujetos del contrato (fiduciante, fiduciario, fideicomisario y beneficiario), actores fundamentales en todos los actos jurídicos que se realizan en torno al contrato de fideicomiso.

1- BORELLA, Alberto A.: “Fideicomiso y Leasing sobre Automotores, su régimen legal, registral y tributario”, 1998, pág. 30.

2-http://www.nuevocodigocivil.com/wp-content/uploads/2015/02/5-Fundamentos del-Proyecto.pdf

Por el otro, puede individualizarse que en el contrato son fundamentales los bienes que se entregan o que se incorporan para el cumplimiento del cometido del fideicomiso, que ellos pueden ser, para nuestro interés, entre otros, muebles registrables. Los automotores que integren un fideicomiso tienen la particularidad de ser un dominio fiduciario. Se constituye un derecho real a favor de uno de los sujetos protagonistas, el fiduciario, sobre un automotor. Derecho de dominio imperfecto sobre dicho auto, ya que se encuentra sujeto a un plazo (un fideicomiso puede durar máximo 30 años, salvo que se constituya en beneficio de un incapaz) o al cumplimiento de los fines del mismo; una condición.

Es por ello que intentará abordarse un análisis de los nuevos artículos del CCyC en su aplicación en conjunto con la normativa registral, sin ahondar en un clásico análisis del contrato de fideicomiso.

Análisis registral

El usuario que desee inscribir un automotor, como dominio fiduciario, deberá solicitarlo ante un Registro Seccional haciendo uso de la Solicitud Tipo correspondiente (01 si es una inscripción inicial, 08 si lo instrumenta como una transferencia) y cumplir con los recaudos estipulados en el Digesto de Normas Técnico Registrales (DNTR) en su Tomo II, Capítulos I y II en sus partes pertinentes dependiendo de lo peticionado.

En cualquier transferencia común y corriente o en la inscripción inicial de un automotor, no es requisito que las partes que peticionan ante el Registro acrediten el acto jurídico por el cual instrumentaron la compra-venta de un automotor. La inscripción de un derecho en el Registro de la Propiedad Automotor es el resultado de una serie de actos jurídicos realizados por distintos actores. Estos actos generan obligaciones en el ámbito de sus derechos personales, y su posterior inscripción permite el nacimiento del derecho de dominio. No obstante, es imprescindible para la constitución de este derecho real la presentación del contrato de fideicomiso.

El artículo 1.667 del CCyC establece el contenido del contrato. Siempre regido bajo el principio de la autonomía de la voluntad de las partes, el CCyC igualmente establece seis requisitos básicos en todo contrato de fideicomiso: “a) la individualización de los bienes objeto del contrato. En caso de no resultar posible tal individualización a la fecha de la celebración del fideicomiso, debe constar la descripción de los requisitos y características que deben reunir los bienes; b) la determinación del modo en que otros bienes pueden ser incorporados al fideicomiso, en su caso; c) el plazo o condición a que se sujeta la propiedad fiduciaria; d) la identificación del beneficiario, o la manera de determinarlo conforme con el artículo 1.671; e) el destino de los bienes a la finalización del fideicomiso, con indicación del fideicomisario a quien deben transmitirse o la manera de determinarlo conforme con el artículo 1.672; f) los derechos y obligaciones del fiduciario y el modo de sustituirlo, si cesa”.

Dicho artículo es receptado por el DNTR en su Título II, Capítulo II, Sección 11a, artículo 3° y establece que el Encargado deberá controlar que el contrato presentado contenga dichos requisitos para constatar que se está efectivamente frente a un fideicomiso, pero respetando lo que en el contrato encuentre plasmado y lo que diga la ley. Es decir, si el fideicomiso se constituye por 150 años, nada obsta a darle curso al trámite ya que el mismo Código se encarga de establecer el plazo máximo de duración del fideicomiso en su artículo 1.668.

Una de las novedades que ha introducido la reforma es el artículo 1.669, el cual establece la forma del contrato. Fija, entre otras, la obligación de registrar el contrato de fideicomiso en el Registro Público que corresponda. Cuestión no menor esta, ya que no hay precisiones sobre cuál es el Registro en el que se registrarán los contratos (¿IGJ?, ¿Registros Públicos de Comercio?, ¿un Registro creado a ese fin exclusivamente?) ni cuál es el procedimiento a seguir. El legislador introdujo este cambio en aras de proteger derechos de terceros mediante la publicidad del contrato. Pero, ¿es un requisito exigible por el Encargado al momento de registrar un dominio fiduciario?

Ante la incertidumbre de dónde registrar dicho contrato, mientras la falta de certezas sobre el tema se prolongue en el tiempo, esto podría ser perjudicial de exigirse al usuario. No obstante, el sistema registral automotor recepta como uno de sus principios el de Publicidad y, la inscripción de un automotor como dominio fiduciario constituye un derecho en sí y, además, se da la función publicitaria, por lo que se entiende que lo impuesto por el legislador en el artículo 1.669 del CCyC es complementario en miras de cumplir con el principio en cuestión.

Los usuarios que deseen adquirir un automotor registrado como dominio fiduciario deberían poder acceder también a información sobre la inscripción del contrato de fideicomiso. Una posible solución, en el ámbito de la Ciudad de Buenos Aires, sería la exigencia de la inscripción del contrato en el Registro de Instrumentos Privados del Colegio Público de Abogados de Capital Federal.

Al momento de incorporar: “(…) bienes registrables, los registros correspondientes deben tomar razón de la calidad fiduciaria de la propiedad a nombre del fiduciario” reza, en su primer párrafo, el art. 1.684 del CCyC. El legislador impone la obligación a los Encargados (en caso de automotores) de dejar constancia de que el dominio es fiduciario.

En consonancia con dicho artículo es menester relacionarlo con el artículo 1.688 del CCyC, el cual regula los actos de disposición y gravámenes. El mismo establece en sus primeros párrafos: “El fiduciario puede disponer o gravar los bienes fideicomitidos cuando lo requieran los fines del fideicomiso, sin que sea necesario el consentimiento del fiduciante, del beneficiario o del fideicomisario. El contrato puede prever limitaciones a estas facultades, incluso la prohibición de enajenar, las que, en su caso, deben ser inscriptas en los registros correspondientes a cosas registrables. Dichas limitaciones no son oponibles a terceros interesados de buena fe, sin perjuicio de los derechos respecto del fiduciario (…)”.

Al respecto, será tarea del Encargado, calificar dichas limitaciones y registrarlas en el título y en las hojas de registro del Legajo B como bien lo recepta el DNTR en su Título II, Capítulo II, Sección 11a, artículo 5°. Esta innovación registral delineada por el legislador permitirá a otros usuarios que tengan relación con el fideicomiso estar alertas y con el pleno conocimiento de las facultades que posee o no el fiduciario. Siguiendo este lineamiento, considero que una buena técnica registral es consignar la CUIT del fideicomiso, ya que una misma persona puede ser fiduciaria de varios fideicomisos.

Por otro lado, el art. 1.688 del CCyC también establece otra tarea para el Encargado: calificar el acto de disposición del automotor en cuestión bajo las restricciones del contrato (Ej.: de haber más de un fiduciario, contar con el consentimiento de todos para el acto) y, además, velar que se enmarque en la finalidad del contrato, pudiendo exigir que se dé cumplimiento a las restricciones impuestas y una manifestación expresa por parte del fiduciario que el acto que desea realizar se acoge a los fines del fideicomiso. El fiduciario tiene las facultades de dueño perfecto del automotor, como bien lo refleja el artículo 1.704, haciendo hincapié en lo comentado anteriormente.

Por último, es importante analizar la extinción del fideicomiso y sus efectos, en particular, a nivel registral. El artículo 1.698 dice: “Producida la extinción del fideicomiso, el fiduciario está obligado a entregar los bienes fideicomitidos al fideicomisario o a sus sucesores, a otorgar los instrumentos y a contribuir a las inscripciones registrales que correspondan”.

Esto fue receptado por el DNTR en el artículo 7° del Capítulo pertinente a transferencia en dominio fiduciario, destacándose que, si no se extingue por vencimiento de plazo, el usuario deberá presentar documentación que avale dicha extinción, ya sea por instrumento público, declaración jurada de fiduciario, fiduciante y beneficiario con firmas certificadas por escribano público o por orden judicial. En un caso hipotético, nada obstaría a que el fideicomisario se presente ante un Registro, acredite fehacientemente la extinción del fideicomiso y solicite la transferencia a su nombre.

Conclusión

El nuevo Código Civil y Comercial ha continuado los lineamientos establecidos por la Ley 24.441, pero ha incluido algunos cambios como toda reforma. La mayoría de ellos han sido receptados por el Digesto con un criterio similar al espíritu del nuevo código.

Ciertas lagunas (como el art. 1.669) dejan abierta a la interpretación del Encargado el modo de accionar ante la presentación de un trámite de estas características. Será el Encargado quien tenga un rol determinante al momento de analizar el contrato de fideicomiso, ya sea para inscribir un automotor como dominio fiduciario o cuando el fiduciario desee disponer del mismo o a constituir algún tipo de gravamen.

También será importante, por la esencia misma del Registro, dar publicidad a datos concretos sobre el carácter de fiduciario del bien para que los mismos resulten oponibles a terceros que pretendan realizar un negocio jurídico con el fideicomiso.

Bibliografía

1) BORELLA, Alberto A.: “Fideicomiso y Leasingsobre Automotores, su régimen legal, registral y tributario”, 1998.

2) BORSELLA, Élida A.: “El fideicomiso”, Cuadernos de Ámbito Registral, Ediciones Ámbito Registral, 2008.

3) VIGGIOLA, Lidia E. y MOLINA QUIROGA,

Eduardo: “Régimen Jurídico del Automotor”. Ed. La Ley, 3a Edición, 2015.

4) MOLINA QUIROGA, Eduardo: “Manual de Derechos Reales. Ed. La Ley, 1a Edición, 2015.

5) SCOCCIA, Sebastián: “El fideicomiso en el Proyecto de Código Civil y Comercial de la Nación”.

SJA 2014/04/09-71; JA 2014-II Abeledo Perrot N° AP/DOC/473/2014.

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