Implicaciones jurídicas en el futbol ecuatoriano: gobernanza, responsabilidad y control.

Abstract

This research analyzes the legal implications arising from the transformation of Ecuadorian football clubs from the non-profit associative model to the figure of the Sports Joint Stock Company, within the framework of the professional sport modernization process. Looking at the legal framework, it's clear the traditional associative model has been broken. The real issue is that financial oversight is so weak that transparency is non- existent. This has created a loophole for clubs to dodge their obligations, dumping the fallout on creditors, workers, and the State, all while nobody is held accountable for the mounting debt. In these circumstances, the Sociedad Anónima Deportiva (Sports Corporation) is being studied as a legal tool aimed at improving corporate governance, guaranteeing the traceability of capital, and strengthening the regime of financial liability, in strict accordance with the principles of commercial law. However, the risks that may arise during the transformation process are also studied, such as the possible evasion of historical liabilities or the misuse of liability limitations. In view of this, we highlight the need for state control and institutions such as the lifting of the corporate veil, applying the necessary mechanisms to correct abuses and preserve legal certainty. The research will conclude by demonstrating that the adoption of this corporate model is a useful tool for promoting transparency, legality, and institutional sustainability in Ecuadorian professional soccer.