{"id":16547,"date":"2022-02-25T09:53:25","date_gmt":"2022-02-25T14:53:25","guid":{"rendered":"https:\/\/ccm.org.ec\/?page_id=16547"},"modified":"2024-10-04T14:32:40","modified_gmt":"2024-10-04T19:32:40","slug":"asesorias-legales","status":"publish","type":"page","link":"https:\/\/ccm.org.ec\/index.php\/asesorias-legales\/","title":{"rendered":"ASESOR\u00cdAS LEGALES"},"content":{"rendered":"<div data-colibri-id=\"16547-c1\" class=\"style-6914 style-local-16547-c1 position-relative\">\n  <!---->\n  <div data-colibri-component=\"section\" data-colibri-id=\"16547-c2\" id=\"asesorias\" class=\"h-section h-section-global-spacing d-flex align-items-lg-center align-items-md-center align-items-center style-6980 style-local-16547-c2 position-relative\">\n    <!---->\n    <!---->\n    <div class=\"h-section-grid-container h-section-boxed-container\">\n      <!---->\n      <div data-colibri-id=\"16547-c3\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-6986 style-local-16547-c3 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-6987-outer style-local-16547-c4-outer\">\n            <div data-colibri-id=\"16547-c4\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-6987 style-local-16547-c4 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"16547-c5\" class=\"h-global-transition-all h-heading style-6985 style-local-16547-c5 position-relative h-element\">\n                  <!---->\n                  <div class=\"h-heading__outer style-6985 style-local-16547-c5\">\n                    <!---->\n                    <!---->\n                    <h2 class=\"\">ASESOR\u00cdAS LEGALES<\/h2>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n      <div data-colibri-id=\"16547-c6\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-6942 style-local-16547-c6 position-relative\">\n        <!---->\n        <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n          <!---->\n          <div class=\"h-column h-column-container d-flex h-col-lg-6 h-col-md-6 h-col-12 style-6943-outer style-local-16547-c7-outer\">\n            <div data-colibri-id=\"16547-c7\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-6943 style-local-16547-c7 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"16547-c8\" class=\"h-lead h-text h-text-component style-6944 style-local-16547-c8 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><strong style=\"color: rgb(22, 48, 73); font-family: Roboto; font-size: 96%; font-weight: 700;\">En diferentes \u00e1reas del derecho y en general todos aquellos aspectos legales relacionados con el desarrollo de la actividad empresarial.<\/strong><\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"16547-c28\" class=\"h-text h-text-component style-9337 style-local-16547-c28 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; font-size: 117%;\">ARRENDAMIENTO<\/span><\/p>\n                  <\/div>\n                <\/div>\n                <div data-colibri-id=\"16547-c9\" class=\"h-row-container gutters-row-lg-0 gutters-row-md-1 gutters-row-0 gutters-row-v-lg-0 gutters-row-v-md-1 gutters-row-v-2 style-6945 style-local-16547-c9 position-relative\">\n                  <!---->\n                  <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-0 gutters-col-md-1 gutters-col-0 gutters-col-v-lg-0 gutters-col-v-md-1 gutters-col-v-2\">\n                    <!---->\n                    <div class=\"h-column h-column-container d-flex h-col-lg-6 h-col-md-6 h-col-12 style-6946-outer style-local-16547-c10-outer\">\n                      <div data-colibri-id=\"16547-c10\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-1 h-px-2 v-inner-lg-2 v-inner-md-1 v-inner-2 style-6946 style-local-16547-c10 position-relative\">\n                        <!---->\n                        <!---->\n                        <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                          <!---->\n                          <div data-colibri-id=\"16547-c11\" class=\"h-icon style-6947 style-local-16547-c11 position-relative h-element\">\n                            <!----><span class=\"h-svg-icon h-icon__icon style-6947-icon style-local-16547-c11-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"briefcase\" viewBox=\"0 0 1792 1896.0833\"><path d=\"M640 256h512V128H640v128zm1152 640v480q0 66-47 113t-113 47H160q-66 0-113-47T0 1376V896h672v160q0 26 19 45t45 19h320q26 0 45-19t19-45V896h672zm-768 0v128H768V896h256zm768-480v384H0V416q0-66 47-113t113-47h352V96q0-40 28-68t68-28h576q40 0 68 28t28 68v160h352q66 0 113 47t47 113z\"><\/path><\/svg><\/span><\/div>\n                          <div\n                            data-colibri-id=\"16547-c12\" class=\"h-text h-text-component style-6948 style-local-16547-c12 position-relative h-element\">\n                            <!---->\n                            <!---->\n                            <div class=\"\">\n                              <p><span style=\"font-weight: 700; font-size: 120%;\">LABORALES<\/span><\/p>\n                            <\/div>\n                        <\/div>\n                      <\/div>\n                    <\/div>\n                  <\/div>\n                  <div class=\"h-column h-column-container d-flex h-col-lg-6 h-col-md-6 h-col-12 style-6946-outer style-local-16547-c13-outer\">\n                    <div data-colibri-id=\"16547-c13\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-1 h-px-2 v-inner-lg-2 v-inner-md-1 v-inner-2 style-6946 style-local-16547-c13 position-relative\">\n                      <!---->\n                      <!---->\n                      <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                        <!---->\n                        <div data-colibri-id=\"16547-c14\" class=\"h-icon style-6947 style-local-16547-c14 position-relative h-element\">\n                          <!----><span class=\"h-svg-icon h-icon__icon style-6947-icon style-local-16547-c14-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"gavel\" viewBox=\"0 0 1792 1896.0833\"><path d=\"M1771 1536q0 53-37 90l-107 108q-39 37-91 37-53 0-90-37l-363-364q-38-36-38-90 0-53 43-96L832 928l-126 126q-14 14-34 14t-34-14q2 2 12.5 12t12.5 13 10 11.5 10 13.5 6 13.5 5.5 16.5 1.5 18q0 38-28 68-3 3-16.5 18t-19 20.5T614 1275t-22 15.5-22 9-26 4.5q-40 0-68-28L68 868q-28-28-28-68 0-13 4.5-26t9-22T69 730t16.5-18.5 20.5-19 18-16.5q30-28 68-28 10 0 18 1.5t16.5 5.5 13.5 6 13.5 10 11.5 10 13 12.5 12 12.5q-14-14-14-34t14-34l348-348q14-14 34-14t34 14q-2-2-12.5-12T681 265t-10-11.5-10-13.5-6-13.5-5.5-16.5-1.5-18q0-38 28-68 3-3 16.5-18t19-20.5T730 69t22-15.5 22-9 26-4.5q40 0 68 28l408 408q28 28 28 68 0 13-4.5 26t-9 22-15.5 22-16.5 18.5-20.5 19-18 16.5q-30 28-68 28-10 0-18-1.5t-16.5-5.5-13.5-6-13.5-10-11.5-10-13-12.5-12-12.5q14 14 14 34t-14 34L928 832l256 256q43-43 96-43 52 0 91 37l363 363q37 39 37 91z\"><\/path><\/svg><\/span><\/div>\n                        <div\n                          data-colibri-id=\"16547-c15\" class=\"h-text h-text-component style-6948 style-local-16547-c15 position-relative h-element\">\n                          <!---->\n                          <!---->\n                          <div class=\"\">\n                            <p><span style=\"font-size: 120%; font-weight: 700;\">TRIBUTARIOS<\/span><\/p>\n                          <\/div>\n                      <\/div>\n                    <\/div>\n                  <\/div>\n                <\/div>\n                <div class=\"h-column h-column-container d-flex h-col-lg-6 h-col-md-6 h-col-12 style-6946-outer style-local-16547-c16-outer\">\n                  <div data-colibri-id=\"16547-c16\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-1 h-px-2 v-inner-lg-2 v-inner-md-1 v-inner-2 style-6946 style-local-16547-c16 position-relative\">\n                    <!---->\n                    <!---->\n                    <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                      <!---->\n                      <div data-colibri-id=\"16547-c17\" class=\"h-icon style-6947 style-local-16547-c17 position-relative h-element\">\n                        <!----><span class=\"h-svg-icon h-icon__icon style-6947-icon style-local-16547-c17-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"university\" viewBox=\"0 0 2048 1896.0833\"><path d=\"M960 0l960 384v128h-128q0 26-20.5 45t-48.5 19H197q-28 0-48.5-19T128 512H0V384zM256 640h256v768h128V640h256v768h128V640h256v768h128V640h256v768h59q28 0 48.5 19t20.5 45v64H128v-64q0-26 20.5-45t48.5-19h59V640zm1595 960q28 0 48.5 19t20.5 45v128H0v-128q0-26 20.5-45t48.5-19h1782z\"><\/path><\/svg><\/span><\/div>\n                      <div\n                        data-colibri-id=\"16547-c18\" class=\"h-text h-text-component style-6948 style-local-16547-c18 position-relative h-element\">\n                        <!---->\n                        <!---->\n                        <div class=\"\">\n                          <p><span style=\"font-size: 120%; font-weight: 700;\">SOCIETARIOS<\/span><\/p>\n                        <\/div>\n                    <\/div>\n                  <\/div>\n                <\/div>\n              <\/div>\n              <div class=\"h-column h-column-container d-flex h-col-lg-6 h-col-md-6 h-col-12 style-6946-outer style-local-16547-c19-outer\">\n                <div data-colibri-id=\"16547-c19\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-1 h-px-2 v-inner-lg-2 v-inner-md-1 v-inner-2 style-6946 style-local-16547-c19 position-relative\">\n                  <!---->\n                  <!---->\n                  <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                    <!---->\n                    <div data-colibri-id=\"16547-c20\" class=\"h-icon style-6947 style-local-16547-c20 position-relative h-element\">\n                      <!----><span class=\"h-svg-icon h-icon__icon style-6947-icon style-local-16547-c20-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"balance-scale\" viewBox=\"0 0 2304 1896.0833\"><path d=\"M1728 448l-384 704h768zm-1280 0L64 1152h768zm821-192q-14 40-45.5 71.5T1152 373v1291h608q14 0 23 9t9 23v64q0 14-9 23t-23 9H416q-14 0-23-9t-9-23v-64q0-14 9-23t23-9h608V373q-40-14-71.5-45.5T907 256H416q-14 0-23-9t-9-23v-64q0-14 9-23t23-9h491q21-57 70-92.5T1088 0t111 35.5 70 92.5h491q14 0 23 9t9 23v64q0 14-9 23t-23 9h-491zm-181 16q33 0 56.5-23.5T1168 192t-23.5-56.5T1088 112t-56.5 23.5T1008 192t23.5 56.5T1088 272zm1088 880q0 73-46.5 131t-117.5 91-144.5 49.5T1728 1440t-139.5-16.5T1444 1374t-117.5-91-46.5-131q0-11 35-81t92-174.5T1514 701t102-184 56-100q18-33 56-33t56 33q4 7 56 100t102 184 107 195.5 92 174.5 35 81zm-1280 0q0 73-46.5 131T732 1374t-144.5 49.5T448 1440t-139.5-16.5T164 1374t-117.5-91T0 1152q0-11 35-81t92-174.5T234 701t102-184 56-100q18-33 56-33t56 33q4 7 56 100t102 184 107 195.5 92 174.5 35 81z\"><\/path><\/svg><\/span><\/div>\n                    <div\n                      data-colibri-id=\"16547-c21\" class=\"h-text h-text-component style-6948 style-local-16547-c21 position-relative h-element\">\n                      <!---->\n                      <!---->\n                      <div class=\"\">\n                        <p><span style=\"font-weight: 700; font-size: 120%;\">MERCANTIL<\/span><\/p>\n                      <\/div>\n                  <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n        <div data-colibri-id=\"16547-c30\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-9340 style-local-16547-c30 position-relative\">\n          <!---->\n          <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n            <!---->\n            <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-9341-outer style-local-16547-c31-outer\">\n              <div data-colibri-id=\"16547-c31\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-9341 style-local-16547-c31 position-relative\">\n                <!---->\n                <!---->\n                <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                  <!---->\n                  <div data-colibri-id=\"16547-c33\" class=\"h-icon style-9344 style-local-16547-c33 position-relative h-element\">\n                    <!----><span class=\"h-svg-icon h-icon__icon style-9344-icon style-local-16547-c33-icon\"><!--Icon by Ionicons (https:\/\/ionicons.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"home\" viewBox=\"0 0 384 512\"><path d=\"M384 288h-48v160h-96V320h-96v128H48V288H0L192 64z\"><\/path><\/svg><\/span><\/div>\n                  <div\n                    data-colibri-id=\"16547-c34\" class=\"h-text h-text-component style-9345 style-local-16547-c34 position-relative h-element\">\n                    <!---->\n                    <!---->\n                    <div class=\"\">\n                      <p><span style=\"font-weight: 700; font-size: 113%;\">ARRENDAMIENTO<\/span><\/p>\n                    <\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-9342-outer style-local-16547-c32-outer\">\n            <div data-colibri-id=\"16547-c32\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-9342 style-local-16547-c32 position-relative\">\n              <!---->\n              <!---->\n              <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n                <!---->\n                <div data-colibri-id=\"16547-c35\" class=\"h-icon style-9347 style-local-16547-c35 position-relative h-element\">\n                  <!----><span class=\"h-svg-icon h-icon__icon style-9347-icon style-local-16547-c35-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"car\" viewBox=\"0 0 2048 1896.0833\"><path d=\"M480 1088q0-66-47-113t-113-47-113 47-47 113 47 113 113 47 113-47 47-113zm36-320h1016l-89-357q-2-8-14-17.5t-21-9.5H640q-9 0-21 9.5T605 411zm1372 320q0-66-47-113t-113-47-113 47-47 113 47 113 113 47 113-47 47-113zm160-96v384q0 14-9 23t-23 9h-96v128q0 80-56 136t-136 56-136-56-56-136v-128H512v128q0 80-56 136t-136 56-136-56-56-136v-128H32q-14 0-23-9t-9-23V992q0-93 65.5-158.5T224 768h28l105-419q23-94 104-157.5T640 128h768q98 0 179 63.5T1691 349l105 419h28q93 0 158.5 65.5T2048 992z\"><\/path><\/svg><\/span><\/div>\n                <div\n                  data-colibri-id=\"16547-c36\" class=\"h-text h-text-component style-9348 style-local-16547-c36 position-relative h-element\">\n                  <!---->\n                  <!---->\n                  <div class=\"\">\n                    <p><span style=\"font-weight: 700; font-size: 115%;\">TR\u00c1NSITO<\/span><\/p>\n                  <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n    <div data-colibri-id=\"16547-c44\" class=\"h-row-container gutters-row-lg-2 gutters-row-md-2 gutters-row-0 gutters-row-v-lg-2 gutters-row-v-md-2 gutters-row-v-2 style-9356 style-local-16547-c44 position-relative\">\n      <!---->\n      <div class=\"h-row justify-content-lg-center justify-content-md-center justify-content-center align-items-lg-stretch align-items-md-stretch align-items-stretch gutters-col-lg-2 gutters-col-md-2 gutters-col-0 gutters-col-v-lg-2 gutters-col-v-md-2 gutters-col-v-2\">\n        <!---->\n        <div class=\"h-column h-column-container d-flex h-col-lg-auto h-col-md-auto h-col-auto style-9357-outer style-local-16547-c45-outer\">\n          <div data-colibri-id=\"16547-c45\" class=\"d-flex h-flex-basis h-column__inner h-px-lg-2 h-px-md-2 h-px-2 v-inner-lg-2 v-inner-md-2 v-inner-2 style-9357 style-local-16547-c45 position-relative\">\n            <!---->\n            <!---->\n            <div class=\"w-100 h-y-container h-column__content h-column__v-align flex-basis-100 align-self-lg-start align-self-md-start align-self-start\">\n              <!---->\n              <div data-colibri-id=\"16547-c40\" class=\"h-icon style-9352 style-local-16547-c40 position-relative h-element\">\n                <!----><span class=\"h-svg-icon h-icon__icon style-9352-icon style-local-16547-c40-icon\"><!--Icon by Font Awesome (https:\/\/fontawesome.com)--><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"group\" viewBox=\"0 0 1920 1896.0833\"><path d=\"M593 896q-162 5-265 128H194q-82 0-138-40.5T0 865q0-353 124-353 6 0 43.5 21t97.5 42.5T384 597q67 0 133-23-5 37-5 66 0 139 81 256zm1071 637q0 120-73 189.5t-194 69.5H523q-121 0-194-69.5T256 1533q0-53 3.5-103.5t14-109T300 1212t43-97.5 62-81 85.5-53.5T602 960q10 0 43 21.5t73 48 107 48 135 21.5 135-21.5 107-48 73-48 43-21.5q61 0 111.5 20t85.5 53.5 62 81 43 97.5 26.5 108.5 14 109 3.5 103.5zM640 256q0 106-75 181t-181 75-181-75-75-181 75-181T384 0t181 75 75 181zm704 384q0 159-112.5 271.5T960 1024 688.5 911.5 576 640t112.5-271.5T960 256t271.5 112.5T1344 640zm576 225q0 78-56 118.5t-138 40.5h-134q-103-123-265-128 81-117 81-256 0-29-5-66 66 23 133 23 59 0 119-21.5t97.5-42.5 43.5-21q124 0 124 353zm-128-609q0 106-75 181t-181 75-181-75-75-181 75-181 181-75 181 75 75 181z\"><\/path><\/svg><\/span><\/div>\n              <div\n                data-colibri-id=\"16547-c43\" class=\"h-text h-text-component style-9355 style-local-16547-c43 position-relative h-element\">\n                <!---->\n                <!---->\n                <div class=\"\">\n                  <p><span style=\"font-weight: 700; font-size: 122%;\">FAMILIA<span class=\"ql-cursor\">\ufeff<\/span><\/span>\n                  <\/p>\n                <\/div>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>ASESOR\u00cdAS LEGALES En diferentes \u00e1reas del derecho y en general todos aquellos aspectos legales relacionados con el desarrollo de la actividad empresarial. 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