Una persona natural tiene capacidad para ser fiduciario en la misma medida en que tiene capacidad para administrar los bienes fideicomitidos para su propio beneficio.
Una persona jurídica puede ser fiduciaria en la medida en que, en virtud de ley, tiene capacidad y autoridad para administrar los bienes fideicomitidos para el particular fideicomiso.
El fideicomitente puede ser fiduciario.
El fideicomisario puede ser fiduciario, siempre que no sea el único fideicomisario. Si el fideicomiso tiene varios fideicomisarios todos pueden ser fiduciarios.
El Estado puede ser fiduciario, siempre que la ley lo autorice expresamente para el particular fideicomiso.
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