César Iván Casanova-VillalbaMaybelline Jaqueline Herrera-SánchezIdilia Fernanda Bravo-BravoAngela Elena Barba-Mosquera2024-10-302024-10-302024https://doi.org/10.31876/rcs.v30i2.41911Universities have emerged as actors for entrepreneurship, functioning mainly as incubators of business ideas, focusing on transformation towards development and innovation through Spin-Off companies. The objective was to analyze the capacity of university institutions to generate Spin-Off companies that contribute to the economy and society with innovations and solutions, generating their own financial resources for their benefit. A mixed research methodology was adopted, carrying out a documentary analysis on indexed bases, which supported the variables and application of surveys to university teachers, to identify relationships between capabilities and resources of universities and success in generating Spin-Off companies. The results highlight the importance of infrastructure, resources and above all institutional policies as crucial factors in creation and sustainability. A positive correlation was observed between availability of resources at the university and effectiveness in the generation of these companies. Additionally, factors such as adequate infrastructure, innovation support policies, and incubation programs were identified as positive influences on success. It is concluded that the capabilities and resources of universities play a crucial role in the process of transformation from incubators to direct generators of Spin-Off companies.companiesemprendimientoempresasentrepreneurshipincubadorasincubatorsSpin-offuniversidaduniversityTransformación de universidades incubadoras a creadoras directas de empresas Spin-Offjournal-article