"However, the problem that arises with this new figure is the incompatibility of the effects produced by a non-commutative contract, because it allows declaring the absolute nullity of the contract, when for years it has been applied according to the Civil Code the Relative Nullity. A comparative and critical analysis will allow highlighting the shortcomings that may arise at the time of applying the provisions of the Irrisory Performance to identify when the rescission applies and when the termination of the contract to subsequently seek a solution that allows the correct application of Article 217 of the Code of Commerce.