La figura juridica del Fideicomiso se encuentra regulada en nuestro ordenamiento desde principios de los noventa en la Ley del sistema Bancario y Financiero. Actualmente, es una herramienta ductil, pero sobre todo su regulacion normativa en el Derecho Civil suscita diversos problemas juridicos. Por ello, el autor inicia su desarrollo analizando la figura del fideicomiso, sus caracteristicas comunes con el patrimonio autonomo, cual ha sido evolucion legislativa y sus problematicas en la esfera tributaria. En este articulo podras encontrar un analisis critico de como nuestra normativa tributaria ha venido regulando, de manera confusa y descoordinada, al fideicomiso. The legal institution of trust has been legislated in the Peruvian Law since the early years of nineties in the Law of Banking and Finance system. Currently, trusts have become in a ductile tool, but especially its legal regulation in the Civil Law has raised a lot of legal problems. For that reason, the author starts by analyzing the legal institution of trust, its common characteristics with an autonomous patrimony, its legislative evolution and its problems with Tax Law. The reader would find in this article a critic analysis about how Peruvian Law have legislated the legal institution of trust in a very confusing and disordered way.