Abstract
The nature of boron and phosphorus structures in heterocycles is determined by the ligand. We have explored the behavior of these atoms when rigid or hindered ligands are employed. The reactions produce polycyclic stable compounds in which the central atom bears uncommon functions, which in other systems, as aliphatic or unsubstituted are unstable or fleeting species. The stereochemistry and reactivity of some derivatives in which the phosphorus is the central atom of helicoidal spiranic or tricyclic structures are analyzed. We studied the dynamic and tautomeric behavior of these heterocycles using an acid or a Lewis base to shift the equilibria. In all cases comparison with the corresponding boron heterocycles is made.