![##common.pageHeaderLogo.altText##](https://revistas.up.ac.pa/public/journals/22/pageHeaderLogoImage_es_ES.png)
Copyright (c) 2022 Anuario de Derecho
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
In this article the elements of simulation are outlined, from which a concept of the same is defined and the effects of the simulated business, the simulatory agreement and the disguised business -when it exists- are summarily indicated, abridging the main similarities and differences between the examined institute and other cases of discrepancy between the declaration and the true intent.