Certificaciones de líneas crediticias para uso de tarjetas de crédito como Título Ejecutivo.

Abstract

This degree work performs an analysis of the overdraft certifications of credit lines for the use of credit cards, issued by certified public accountants. An outline is made regarding the executive titles and their importance in allowing creditors to judicially demand compliance with the obligations of debtors in Ecuador. According to the General Organic Code of Proceedings (COGEP) and the Code of Commerce, these documents must meet specific criteria contained in both bodies of law. It should be noted that lines of credit, especially those related to credit cards, allow for flexible management of funds and offer additional benefits, although with stricter conditions, and therefore with specifications as to their documentary instrumentation. However, although Ecuadorian regulations ensure the judicial enforceability of these certifications, facilitating the recovery of credits by financial institutions, it is necessary to fill out with greater precision the regulations that refer to this type of titles, therefore, we propose a viable solution for the issuance and enforceability of credit line certifications for the use of credit cards, which allows full recognition within the corresponding legal channel, such as the executive channel.