Financial Leasing Contract for Digital Assets: The New Modality of Cryptocurrency Usage

Abstract

The world and its economy, through the use of innovative technological creations such as cryptocurrencies, are quickly transforming. The change in the paradigm of the conventional use of digital assets, without a doubt, has given space to new trends not only technological but legal, political and financial. In these circumstances the law and cryptocurrencies meet each other; and it is from
it, that the commercial lease contract of digital assets is born. This particular contractual modality, due to its bright present and promising future, deserves and demands to be the subject of academic analysis; as well as the nature of crypto assets. Which, it should be emphasized, are tendentially aimed at their express regulation as values within the various tax regulations worldwide. That is
why in this article we will delve first, into the current situation in which cryptocurrencies are in Ecuadorian legislation in order to understand in detail the position they have within our legal system, since they are the basis of said contract. To later focus on the commercial lease of digital assets, its operation and characteristics, in order to understand its legal nature and activity.

Keywords
Digital asset, cryptocurrency, cryptoassets, lease contract, mercantile lease contract.