Friday, September 23

EL PAGARE EN LA CONTABILIDAD.

EL PAGARE. COMO TITULO VALOR.

El Pagare cambiario nace en la baja edad media con la fisonomía propia de otros documentos notariales que contenían el reconocimiento de haber obtenido una suma de dinero y la consiguiente promesa de restituirla. El pagare se mantuvo en las legislaciones como lo que fue desde su origen, como una promesa de pago; el emitente del pagare no ordena a nadie que pague sino que se obliga el mismo a pagar.

El pagare es u titulo por medio del cual una persona se obliga a pagar a la orden de otra persona una cantidad de dinero en una fecha determinada. El pagare es una promesa de pago y siendo un titulo a la orden y crediticio es transmisible por medio de endoso.

NATURALEZA JURIDICA.
Es una promesa incondicional de pago.

ELEMENTOS ESENCIALES DEL PAGARE.
El suscriptor: Es aquella persona que se compromete a pagar la suma de dinero, a la vista o en una fecha futura fija o determinada.
Beneficiario: Es aquella persona a cuya orden debe hacerse el pago de la suma de dinero estipulada en el pagare y es el primer tenedor legitimo.
Aval: Es la persona que garantiza el pago y asume la responsabilidad de ser codeudor.

El Pagare es un título valor a la orden que debe contener. Art. 788 C.C.

I- Mención de ser pagare, inscrita en el texto:
Se debe indicar que el instrumento es un pagare o en su defecto deberá contener este término dentro del texto del documento, expresado en el idioma legal del domicilio donde se firme el convenio de pago o documento. El titulo del pagare debe ser escrito totalmente en el mismo idioma del país donde se suscribe. Este requisito es imprescindible.

II- Promesa incondicional de pagar una suma determinada de dinero y sus intereses.
El pagare a diferencia de la letra de cambio, posee una promesa incondicional de pagar una suma de dinero y sus respectivos intereses. La suma debe expresarse en números y en letras, como también el tipo de moneda en que se efectuara el pago. En caso de pagarse en moneda extranjera, se debe indicar el tipo de cambio o equivalencia entre las monedas, la cual deberá tomarse en cuenta a su vencimiento. Este requisito es lo que lo distingue de los otros títulos de crédito.

III- Nombre de la persona a quien ha de hacerse el pago.
Es de carácter imprescindible identificar a la persona beneficiaria a quien debe hacerse efectivo el pagare. Puede ser a favor de una persona natural o bien una persona jurídica.

IV- Época y lugar de pago.
La fecha de vencimiento corresponde al día en el que el titulo debe ser pagado. El vencimiento debe ser una fecha posterior a la fecha en que se suscribe. El pagare debe indicar el lugar en que se debe presentar el documento para su propio pago. En el caso de los bancos o instituciones de crédito, los pagos se hacen cada mes hasta su total vencimiento, una vez esta cancelado el total de la deuda, ellos entregan el pagare totalmente cancelados.

V- Fecha y lugar en que se suscribe el documento.
El pagare debe tener la fecha en que ha sido creado. Es imprescindible para su relación con la fecha de vencimiento. A si como también el domicilio donde se suscribe dicho documento.

VI- Firma del suscriptor.
En algunos pagares no se exige el nombre del suscriptor, tiene validez solamente su firma y no admite otro medio para sustituirla, sino la firma de otra persona, que suscriba a su ruego o en nombre del girador. No se admite el uso de marcas o huellas digitales. La firma es indispensable y lógicamente su falta hace que el pagare sea nulo. Dicha firma tampoco ha de ser suplantada por una impresión digital. Pero últimamente si se exige el nombre del suscriptor, edad, profesión, DUI.

CARACTERISTICAS DEL PAGARE.
El pagare como titulo valor, posee las siguientes características (Incorporación, legitimación, literalidad y autonomía):

INCORPORACION:
En virtud de que es un titulo de crédito, es un documento que lleva incorporado un derecho, de tal forma que va íntimamente ligado al título y su ejercicio está condicionado por la exhibición del documento. Sin exhibir el titulo no se puede ejercitar el derecho en el incorporado.

LEGITIMACION:
Esta característica es una consecuencia que la anterior. Para poder ejercer el derecho es menester legitimarse. En ese sentido quien legalmente lo posee el pagare, tiene la facultad de exigir al obligado en el titulo, el pago de dicha obligación que en el se incorpora.

LITERALIDAD.
Esto se refiere al derecho incorporado en el titulo, significa que el derecho se medirá en su extensión y demás circunstancias por la letra del documento.

AUTONOMIA.
Esta característica implica que el derecho de cada titular sucesivo va adquiriendo sobre el titulo y sobre los derechos en el incorporado, es autónomo.

EL PROTESTO.
El protesto es un acto de naturaleza formal, que demuestra de manera autentica, que el pagare fue presentado oportunamente para su pago. El pagare debe ser protestado por falta total o parcial de aceptación o de pago.

El protesto establece en forma autentica que un pagare fue presentado en tiempo y que el obligado dejo total o parcialmente de aceptarlo o pagarlo. Salvo disposición legal expresa, ningún otro acto puede suplir al protesto.
Se practica el protesto por medio de un funcionario que tenga fe pública y se levantara la correspondiente acta notarial de protesto contra el suscriptor o el avalista.
La sanción por falta de protesto es la perdida de la acción cambiaria de regreso.

LA ACCION CAMBIARIA.
Es la acción ejecutiva derivada del pagare. La acción cambiaria es directa o de regreso. Será directa cuando su fundamento sea una obligación cambiaria directa y de regreso cuando sirva para exigir una obligación cambiaria de regreso. Consecuentemente será directa contra el suscriptor y sus avalistas y de regreso, contra todos los demás obligados del documento.

Prescripción, La acción cambiaria directa prescribe en El Salvador, en tres años contados a partir del día de vencimiento del pagare. Art.777 C.C.
La acción cambiaria de regreso del último tenedor del pagare prescribe en un año contado desde la fecha del protesto o la del vencimiento, si el pagare llevare la clausula sin protesto. Art. 778 C.C.

EL AVAL.
Mediante el aval se garantiza en todo o en parte el pago del pagare. El aval se pondrá en el pagare o en hoja que se adhiera, cuando no sea posible lo primero. Se expresara con la formula “por aval” u otra equivalente y debe llevar la firma del avalista. La sola firma puesta en el pagare, cuando no se le puede atribuir otro significado, valdrá como aval.
A falta de mención de cantidad, el aval garantiza el importe del pagare. El aval debe indicar la persona avalada. A falta de tal indicación, garantiza las obligaciones del aceptante y, si no lo hubiere, las del librador.

El avalista queda obligado solidariamente con aquel cuya firma ha garantizado, y su obligación es válida aun cuando la obligación garantizada sea nula. El aval carece de validez únicamente cuando la ineficacia provenga de vicio formal del pagare.
El avalista que paga tiene acción cambiaria contra el avalado y contra los que están obligados para con este en virtud del pagare. Art. 725-730 del C.C.

EL PAGO.
El pago debe hacerse contra la entrega del pagare. El pagare debe ser presentado para su pago en el lugar y dirección señalado para ello.

El pagare debe ser presentado para su pago el día de su vencimiento, o en el siguiente día hábil. El pagare a la vista debe ser presentado para su pago dentro del año que siga a su fecha.
El tenedor del pagare puede rechazar un pago parcial, pero si lo acepta, conservara el pagare en su poder mientras no se le cubra íntegramente, anotando en el la cantidad cobrada y otorgando el recibo correspondiente, por separado. La anotación en el pagare debe firmarse.


Bibliografía.
Código de Comercio.

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