Looking for more effective forms of financing projects, businessmen have come to the figure of Project Finance in order to raise the sufficient capital to carry them out. In this stage, it is created a Special Purpose Vehicle Corporation –SPVC– which takes the form of the project and is responsible for its construction, development, operation and administration, also pays the financing credit with the project’s cash flow and ensures compliance with this obligation with their property. In practice and accordance with the interests that are involved in each project, there are two options to serve as SPVC: one of them is to establish a corporation and the other one is to create a trust. Regarding to the latter, this one provides benefits to economic activity development, to property and resources management, to procurement and distribution of cash flow, and to credit payment and its warranty, so their choice favors the project and its partners as well as their funders.