Sólo se constituye fideicomiso, si se señalan los bienes que han de constituir su patrimonio.
Puede constituirse fideicomiso sobre toda clase de bienes, sean muebles e inmuebles o semovientes, corporales e incorporales, presentes y futuros. Puede ser constituido sobre bienes determinados o determinables o sobre todo o parte de un patrimonio.
Si un fideicomiso se forma con bienes futuros no constituirá un patrimonio autónomo, sino hasta la efectiva transmisión de los bienes al fideicomiso. Después de la creación del fideicomiso, el fideicomitente, o un tercero designado por éste, puede añadir o sustituir bienes al fideicomiso con la aceptación del fiduciario, siempre que no sea en menoscabo de la finalidad del fideicomiso.
Las disposiciones del Código Civil y del derecho civil en general sobre la tradición gobernarán en la aplicación de las disposiciones de esta sección.
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