Guatemala: ¿Cómo defender un juicio ejecutivo promovido con base en un acta notarial de saldo deudor cuando la deuda no ha sido reconocida por el demandado?
Published date | 19 July 2022 |
Author | Elías Arriaza |
Law Firm | Consortium Legal |
El juicio ejecutivo promovido con base en un acta notarial en la que se hizo constar el saldo deudor de conformidad con la contabilidad del acreedor es probablemente el juicio ejecutivo más controversial, debido a la discrecionalidad o abuso al que puede dar lugar.
En efecto, existe la mala práctica de promover juicios ejecutivos con base en actas notariales en las que el notario se ha limitado a hacer constar que en la contabilidad del acreedor está registrada una cuenta por cobrar. El registro contable, por sí mismo, no es suficiente para que el acta notarial sea título ejecutivo, pues ese registro no es más que la afirmación del propio acreedor en cuanto a que una persona le debe.
Para que el acta sea suficiente, es imprescindible que el notario haya hecho constar que el registro contable está comprobado con documentos fehacientes a través de los cuales puede establecerse la existencia de la obligación, el monto de la misma y que es exigible. Lo indicado se explica a continuación.
Los juicios de ejecución pueden promoverse cuando el acreedor tiene un documento al que la ley le reconoce fuerza suficiente para tener por acreditada la existencia de la obligación que se reclama. Lo anterior, a diferencia de los juicios de conocimiento, en los que aún se discute la existencia de la obligación.
Además, los títulos ejecutivos deben contener una cantidad líquida y exigible. Por cantidad líquida se entiende que la misma está determinada o es fácilmente determinable. En cuanto a cantidad exigible, significa que el plazo al que estaba sujeta la obligación ya se venció o bien, que la obligación no estaba sujeta a plazo y por ende es de inmediato cumplimiento. Asimismo, la obligación no debe estar sujeta a otra condición pendiente de cumplimiento.
Dentro de los documentos a los que la ley le reconoce fuerza ejecutiva, se encuentra, conforme al numeral 5º del artículo 327 del Código Procesal Civil y Mercantil: el acta notarial en la que conste el saldo en contra del deudor, de acuerdo con los libros de contabilidad llevados en forma legal.
Una de las normas que debe cumplir la contabilidad es la contenida en el artículo 381 del Código de Comercio, según la cual: “Toda operación contable deberá estar debidamente comprobada con documentos fehacientes, que llenen los requisitos legales”.
De esa cuenta, para que el acta notarial sea suficiente como título ejecutivo...
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