RETOS JURÍDICOS DE IMPLEMENTACIÓN DE UNA EMPRESA EXTRANJERA DE SERVICIOS DE ATENCIÓN DOMICILIARIA EN ECUADOR

Abstract

A U.S. limited liability company (LLC) operating through a digital intermediation model dedicated to the provision of home‑based care and assistance services faces certain practical and legal complexities when conducting business within Ecuadorian territory. This study analyzes the corporate, labor, and tax requirements and implications arising from the process of establishing a foreign company in Ecuador for such services. Through a qualitative approach that combines analytical‑synthetic and comparative methods, it is determined that a branch of a foreign company constitutes a structural vehicle that does not transfer ownership of the LLC’s strategic intangible assets, while simultaneously helping preserve the original intent and the operating agreement that governs it. In essence, although legally significant barriers exist that prevent the direct registration of an LLC, these can be managed through the branch structure, provided that a creative legal design and implementation consistent with its foundational criteria are adopted. The provision of professional services is the ideal modality for contracting caregivers, and from a tax standpoint, the branch structure also results in a more favorable fiscal burden.