Abstract

VACA ACOSTA, Pablo Miguel; MORA CARDENAS, Doris Mariela  and  TOAPANTA GUACHAMBOZA, Erika Michelle. Legal effects of simulated transactions in sales contracts: a didactic approach. Universidad y Sociedad [online]. 2025, vol.17, n.3  Epub June 30, 2025. ISSN 2218-3620.

Sales contracts, as cornerstones of the legal exchange of goods and services, have evolved alongside society and the law, adapting to economic and legal realities to ensure legal certainty. These agreements, based on consent regarding price and transfer of ownership, are fundamental in the civil and commercial sphere. However, simulation, understood as the apparent execution of a sales contract without the genuine intention to transfer ownership or pay the price, has become a common practice. The motivations for simulation vary, including tax evasion, fraud against creditors, succession planning, and the concealment of illicit funds. Simulation produces significant legal effects, such as contract nullity and civil liability, as it is a fraudulent act that lacks the formal requirements of a genuine contract. While the Ecuadorian Civil Code does not explicitly regulate simulation, legal doctrine recognizes its existence and its invalidating effects. This research work, of a documentary nature, addresses the legal effects of simulation in sales contracts from a didactic approach. The main objective is to analyze, in a clear and accessible manner for law students, the legal consequences arising from this practice, thereby contributing to a deeper understanding of this contractual phenomenon.

Keywords : Sales contract simulation; Didactic approach; Civil code.

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