Doctrina, Revista 99

Los contratos de leasing con objeto de automotores

PRESENTACIÓN

La época que nos ha tocado vivir viene caracterizada por una sociedad en constante y acelerada mutación; un ambiente como el que impera en nuestro país en estos días, cuyos ingredientes son una elevada incertidumbre económica, política y social, obliga a los encargados de Registro y a sus colaboradores, al servicio de los Seccionales, buscar constantemente un perfil de actualización profesional como registradores entre otros derechos en de los negocios financiaros sobre los bienes automotores.

A partir de un estudio detallado de la empresa (persona humana o ideal), los bancos o financieras buscan estructurar el financiamiento que más se adapte a la realidad de dicha compañía; de ese modo, además de facilitar financiamiento a la empresa, se evalúan otras alternativas como puede ser la obtención de activos fijos, pudiendo considerarse un contrato de leasing.

 

INTRODUCCIÓN

 

La palabra leasing, de origen anglosajón, deriva del verbo inglés “to lease”, que significa arrendar o dar en arriendo, y del sustantivo “lease” que se traduce como arriendo, escritura de arriendo, locación, etc. Nombres: En Estados Unidos “leasing”; en Francia: “credit-bail”, “equipement-bail”, “location financiere avec promesse de vente”; en Bélgica “location-fi- nancement”; en Italia “locazione finanziaria”; en España “arrendamiento financiero”; en Brasil “arrendamiento mercantil”; en Argentina “locación de bienes de capital o locación financiera”.

En este ambiente social y económico surge el leasing y se inserta en el mercado financiero como una técnica de financiamiento de la empresa complementaria a las tradicionales.

Debemos anotar que en esta parte de América, al igual que en Europa en sus primeros años, las transacciones de leasing fueron escasas. Sin embargo, la situación mejoró hacia la década del ‘80, siendo Brasil el país en el que alcanzó su mayor auge. En los años siguientes, a consecuencia de la crisis internacional, se registró una inesperada caída; empero, en estos últimos años se observa una notoria recuperación que nos lleva a pensar y abrigar esperanzas en acercarnos al desarrollo alcanzado en otras latitudes.

En Argentina el leasing ingresa a inicios de la década del ‘60, siendo adoptado no solamente por empresas privadas sino también por empresas estatales. En nuestro país estaba regulado por la Ley 25.248.

LEY 25 .248 CONTRATO DE LEASING 08/06/2000

 El Capítulo 5 del Título IV, Libro Tercero de los Derechos Personales, del Código Civil y Comercial de la Nación en comentario incorporó, siguiendo el temperamento del Proyecto de 1998, la regulación del contrato de leasing al Código Civil y Comercial sancionado por Ley 26.994. Esta ley derogó casi en su totalidad la regulación de la figura que desde el año 2000 se efectuaba en la Ley Especial 25.248, aunque en rigor ha tomado casi en su literalidad y con muy pocas reformas la citada ley derogada. De la Ley 25.248 únicamente se mantienen en vigencia los párrafos segundo y tercero del art. 11 -referido a los efectos del concurso o quiebra del dador y del tomador-, el Capítulo III -destinado a los efectos impositivos-, y los párrafos segundo y tercero del art. 28, sobre vigencia y aplicación.

CÓDIGO CIVIL Y COMERCIAL 01/08/2015

Artículo 1.227. Concepto. En el contrato de leasing el dador conviene transferir al tomador la tenencia de un bien cierto y determinado para su uso y goce, contra el pago de un canon y le confiere una opción de compra por un precio.

El artículo define el contrato de leasing como un convenio en función del cual el dador, con la finalidad de otorgar financiamiento, entrega la tenencia de un bien cierto y determinado para su uso y goce contra el pago de un canon, y le confiere al tomador una opción de compra.

Artículo 1.228. Objeto. Pueden ser objeto del contrato cosas muebles e inmuebles, marcas, patentes o modelos industriales y software, de propiedad del dador o sobre los que el dador tenga la facultad de dar en leasing.

El objeto, según la regla contenida en este artículo, es amplio. Comprende las cosas muebles, registrables o no, los inmuebles, los bienes inmateriales (marcas, patentes o modelos industriales) y los bienes tecnológicos (software con licencia) de propiedad del dador o sobre aquellos que tenga la facultad de dar en leasing. Deben ser siempre cosas individualizadas que permitan su posterior registración.

En el contrato de leasing el dador conviene transferir al tomador la tenencia de un bien cierto y determinado para su uso y goce, contra el pago de un canon y le confiere una opción de compra por un precio.

El llamado leasing financiero se realiza con la intervención de tres partes. El dador es un banco o empresa financiera que se obliga a adquirir la cosa indicada por el tomador a quien se lo arrienda con la opción de compra. El tomador es el sujeto que ha indicado el bien y que lo alquila por el tiempo que se convenga, con opción de compra. El proveedor de la cosa, aunque relacionado directamente con el dador, suele mantener vinculación con el tomador para la conservación, los servicios y la provisión de repuestos.

Los elementos estructurales particulares del leasing son:

La financiación, la opción de compra, la obligación de entrega del uso y goce de la cosa y el pago del canon.

En cambio, no se consideran elementos propios del contrato ni la asunción por el tomador de los vicios y riesgos de la cosa y sus conservación y mantenimiento, ya que son efectos del contrato que las partes pueden regular libremente. En cuanto al plazo, si bien debería coincidir con el término de vida útil del bien, esto es solo aplicable en el leasing mobiliario pues en el inmobiliario, como la tierra no se amortiza, no puede fijársele un término de vida útil.

El leasing es un verdadero método de financiación sumamente ventajoso para las empresas, -en especial para las pequeñas y medianas organizaciones-. Permite adquirir activos fijos (bienes que la empresa necesita) sin compromiso de capital inicial (por falta de liquidez o uso alternativo del capital con mayor beneficio). De esta manera, el empresario puede aplicar los recursos que hubiera destinado a la adquisición de equipos y maquinarias, para el desarrollo de otras actividades; lo que permite, no solo la diversificación, sino el uso racional de los fondos líquidos de la empresa. Este contrato permite la sustitución y renovación de equipos, maquinarias, instalaciones y programas. Es el medio más apto y económico para adaptar la estructura de la empresa a las innovaciones derivadas del avance tecnológico; constituye una interesante herramienta de fomento de la inversión productiva, por lo que contribuye al desarrollo general de la economía. El leasing es un contrato nominado, consensual, bilateral, oneroso, conmutativo, formal, de duración, de empresa o de consumo (art. 1.092 CCyC y ss.), que puede ser, incluso, celebrado por adhesión (art. 984 CCyC y ss.). Es un contrato de naturaleza propia y autónoma que no puede asimilarse a ningún contrato tradicional.

  1. a) Consensual. El contrato de leasing es consensual porque las partes quedan obligadas y el contrato se perfecciona entre dador y tomador desde que manifiestan su voluntad de obligarse; el dador, a la transferencia al tomador de la tenencia de un bien cierto y determinado para su uso y goce con opción a compra, y el tomador, al pago de un canon periódico.
  2. b) Bilateral. El contrato es bilateral porque las partes se obligan recíprocamente la una hacia la otra (art. 966, Cód. C.C.). Por un lado, el dador tiene la obligación de entregar el uso y goce de un bien cierto y determinado; y el tomador, la obligación de pagar un canon como contraprestación por dicho uso y goce.
  3. c) Oneroso. El contrato de leasing es oneroso porque las ventajas que procura a una de las partes le son concedidas por una prestación que ella ha hecho o se obliga a hacer a la otra (art. 967, Cód. C.C.). Una, el dador concede el uso y goce de un bien, por el que el cliente-tomador le pagará un precio para obtener el uso y goce de tal bien y su posterior transferencia de dominio a cambio del ejercicio de opción de compra y pago.
  4. d) Formal. El Cód. C.C., en su artículo 1.234, establece que el leasing debe instrumentarse en escritura pública si tiene por objeto inmuebles, buques o aeronaves. En los demás casos puede celebrarse por instrumento público o privado. Es decir, reproduce el art. 8, Ley N° 25.248. Al ser requerida una forma por la ley, pero no ser un requisito esencial para su existencia, no cabe, sino, reconocer al leasing el carácter de formal no solemne. Ratifica tal conclusión la necesidad de documento escrito a los fines de proceder a la registración del leasing a efectos de su oponibilidad a terceros (arg. art. 1.234, segundo párrafo, Cód. C.C.).
  5. e) Conmutativo. Las ventajas y obligaciones de las partes son ciertas y, además, susceptibles de apreciación inmediata desde el momento en que se perfecciona el contrato. Los contratos a título oneroso son conmutativos cuando las ventajas para todos los contratantes son ciertas (art. 969, Cód. C.C.).

  1. f) De tracto sucesivo. La prolongación en el tiempo del cumplimiento se realiza periódica y continuamente a través del pago del canon, como contraprestación a la transferencia de la tenencia del uso y goce de un bien determinado.
  2. g) Nominado. El leasing es un contrato nominado, pues la ley lo regula especialmente en el Capítulo V, arts. 1.227 a 1.250, Cód. C.C., que estamos comentando (art. 970, Cód. C.C.).
  3. h) De financiación. Hemos analizado la naturaleza de contrato de financiación del leasing al precisar el concepto. No obstante, es importante evidenciar aquí que el leasing en todos los casos constituirá una operación de financiación o financiera, y que, además, en algún supuesto específico podrá tener finalidad de cambio como sucede en el leasing operativo, pues en éste el dador no sólo financia, sino que también es el proveedor del bien.
  4. i) Dual. En el sentido en que el leasing se desarrolla en dos etapas, aun cuando constituyen un todo indisoluble. Una primera etapa, en la que el dador sólo administra al igual que lo hace un locador. Una segunda etapa, en que el dador lleva a cabo un acto de disposición enajenando el bien objeto del leasing al ejercerse la opción de compra.
  5. j) Puede ser de adhesión. En lo atinente a la formación del consentimiento es habitual que en la práctica los bancos y compañías de leasing utilicen la técnica del contrato por adhesión a cláusulas predispuestas. El contrato por adhesión es aquel mediante el cual uno de los contratantes (en el caso tomador) adhiere a cláusulas generales predispuestas unilateralmente, por la otra parte (dador), sin que el adherente haya participado en su redacción (art. 984, Cód. C.C). En tal caso, como requisito de validez de estos contratos por adhesión, las cláusulas generales predispuestas deberán ser comprensibles y autosuficientes, y tener una redacción clara, completa y fácilmente legible. Además, se tendrán por no convenidas aquellas cláusulas que efectúen un reenvío a textos o documentos que no se facilitan a la contraparte del predisponente, previa o simultáneamente a la conclusión del contrato (art. 985, Cód. C.C.). En caso de tratarse de un contrato celebrado por adhesión, regirán todas las normas contenidas en la Sección 2a, del Capítulo 3, Título II, del Libro Tercero. Así, regirán las reglas especiales de interpretación y las cláusulas ambiguas predispuestas por una de las partes se interpretarán en sentido contrario a la parte predisponente (art. 987, Cód. C.C.). Se tendrán por no escritas las cláusulas abusivas, entendiendo por tales aquellas que desnaturalizan las obligaciones del predisponente; que importan renuncia o restricción a los derechos del adherente, o amplían derechos del predisponente que resultan de normas supletorias; y las que, por su contenido, redacción o presentación, no son razonablemente previsibles (art. 988, Cód. C.C.).
  6. k) Puede ser de consumo. Por otra parte, siempre que se reúnan los extremos establecidos en el art. 1.092, Cód. C.C., y consiguientemente de los arts. 1° y 2°, Ley 24.240, y el contrato de leasing resulte celebrado entre un consumidor o usuario final (tomador) con una persona humana o jurídica que actúe profesional u ocasionalmente o con una empresa productora de bienes o prestadora de servicios, pública o privada (dador), y el mismo tenga por objeto la transferencia del uso y goce de un bien determinado a un consumidor o usuario, para su uso privado, familiar o social, a cambio del pago de un canon, estaremos frente a un contrato de leasing de consumo. Así regirá en lo pertinente todo el ordenamiento especial (Ley 24.240) y las normas relativas a estos contratos previstas en el Código Civil y Comercial.

RÉGIMEN JURÍDICO DEL AUTOMOTOR

Régimen jurídico del Automotor. Texto ordenado por Decreto No 1.114/97. Decreto-Ley No 6.582/58, ratificado por la Ley No 14.467 (t.o. Decreto No 4.560/73) y sus modificatorias. Leyes Nos. 21.053, 21.338, 22.019, 22.130, 22.977, 23.077, 23.261,

24.673, 24.721, 25.232, 25.345, 25.677 y 26.348.

En el Título III del título del automotor, art. 20, establece que: El título del automotor a que se refiere el artículo 6o deberá contener los datos siguientes: a) Lugar y fecha de su expedición; b) Número asignado en su primera inscripción; … c) Deberán consignarse, además, en el título del automotor, las constancias de inscripción en el Registro de instrumentos públicos o privados: 1) de prenda o locación referentes al vehículo, con indicación del nombre, apellido y domicilio del acreedor o locatario, plazo y monto de la obligación prendaria; 2) de transferencia de dominio, con los datos personales o sociales, domicilio, documentos de identidad y clave o código de identificación del adquirente; 3) de toda inscripción que afecte el dominio, posesión o uso del automotor, que estuviere vigente al presentarse el título en el Registro y no figurase en él.

La inscripción del contrato de leasing. La Ley 24.441, que introdujo de modo general la regulación del leasing en nuestro país, contemplaba como requisito la inscripción del contrato, pero no establecía una regulación completa al respecto. Los arts. 1.234 y 1.235 del Código Civil y Comercial, igual que el Proyecto de 1998 y la Ley 25.248, no sólo establece que a los efectos de su oponibilidad frente a terceros el contrato se debe inscribir en el Registro que corresponda, según la naturaleza de la cosa que constituye su objeto, sino que, también, establece pautas generales que se aplican a todos los casos y que, según la naturaleza de los bienes, y por ende el Registro en que corresponda su inscripción, se complementará e integrará con los requisitos para la inscripción que establezcan las disposiciones especiales que resulten aplicables. Lo expuesto es lo que sucede, v.gr., con el Digesto de Normas Técnico Registrales de la Dirección Nacional de los Registros Nacionales de la Propiedad del Automotor y de los Créditos Prendarios cuando se trata de automotores, con la Disposición 344/96 del Registro de Créditos Prendarios. Están legitimados para solicitar la inscripción, tanto el dador como el tomador, aunque lo normal es que la misma sea tramitada por el dador.

Regulación de la inscripción, procedimiento y duración. Las normas generales sobre inscripción que se establecen en el Código Civil y Comercial tienen que ver con el momento de la inscripción y sus efectos, con el plazo de duración de la inscripción y su renovación (art. 1.234, Cód. C.C.), así como con el registro que corresponde a cada bien según su naturaleza (art. 1.235, Cód. C.C.). En lo atinente a la oportunidad de la inscripción en el registro, se puede efectuar a partir de la celebración del contrato de leasing, sea que ya se haya realizado la entrega del bien o que la misma tenga lugar en un momento futuro.

Es decir, la inscripción es independiente de la fecha en que corresponda hacer entrega de la cosa objeto del leasing. Ahora bien, si ya tuvo lugar la entrega del bien y aún está pendiente la inscripción para su oponibilidad a terceros, para que produzca efectos contra los mismos desde la entrega del bien objeto del leasing, la inscripción se debe solicitar dentro de los cinco días hábiles posteriores a la entrega del bien. Pasado ese término, el efecto de oponibilidad a terceros tiene lugar desde que el contrato se presente para su registración.

Bajo la Ley 25.248, que tenía idéntica norma respecto del plazo para la inscripción y oponibilidad, parte de la doctrina entendía que cuando la norma hace referencia al plazo con relación a la entrega del bien, hubiera sido más adecuado hacer alusión a la celebración del contrato para su oponibilidad desde la fecha de suscripción y no desde la entrega del bien al tomador que, según el caso, puede ser una fecha muy posterior a la celebración del contrato. En los demás bienes (cosas muebles, marcas, patentes, modelos industriales y software) se mantiene por diez años. En ambos casos puede renovarse antes de su vencimiento, por pedido del dador u orden judicial. Pese a que la norma no lo especifica en caso de omisión del dador, se entiende legitimado para solicitar la renovación de la inscripción judicialmente el tomador. En cuanto a los registros, en los que corresponde la inscripción del contrato, serán aquellos correspondientes a la naturaleza de los bienes.

DIGESTO DE NORMAS TÉCNICO-REGISTRALES – TÍTULO II, CAPÍTULO XVII, SECCIÓN

2a – CONTRATO DE LEASING

La inscripción de los contratos de leasing se peticionará mediante el uso de la Solicitud Tipo “24”, a la que se deberá acompañar el contrato respectivo y una fotocopia simple de éste para ser agregada al Legajo “B”, una vez cotejada su autenticidad por el encargado, de lo cual dejará constancia en cada hoja con su sello y firma.

Sin perjuicio de lo expuesto en el párrafo anterior, el tomador y el dador podrán declarar, bajo su exclusiva responsabilidad, que el contrato de leasing cuya inscripción se solicita está comprendido en los términos del artículo 1.227 y siguientes del Código

Civil y Comercial. En este último supuesto consignarán en el rubro “Observaciones” de la Solicitud Tipo “24” la leyenda: “Leasing artículo 1.227 y siguientes del Código Civil y Comercial”. La inscripción de este contrato no importa el reconocimiento por parte del Registro del cumplimiento de los requisitos que exige la ley.

La inscripción del contrato de leasing corresponderá siempre que el dador sea el titular registral y se mantendrá por un plazo de DIEZ (10) años contados desde su inscripción. Antes de su vencimiento podrá renovarse la inscripción a solicitud del dador mediante el uso de una Solicitud Tipo “02” o por orden judicial.

Si el contrato prevé su prórroga a opción del tomador, éste podrá solicitar su inscripción, también mediante el uso de una Solicitud Tipo “02”, en la que se indicará la fecha hasta la que se lo prorroga.

  1. a) No se exigirá verificación física del automotor.
  2. b) No se deberá acreditar el pago del impuesto de emergencia, ni el de patentes o de radicación de automotores, salvo que existiese un convenio de complementación en la materia.
  3. c) No se operará el cambio de radicación del automotor, cualquiera sea el domicilio del tomador del contrato.
  4. d) Si existiera prenda sobre el automotor objeto del contrato, deberá acompañarse constancia de haberse comunicado ese contrato al acreedor prendario, mediante la presentación de la copia emitida por el Correo de la carta documento por la que se le comunica el hecho.
  5. e) La inscripción del contrato de leasing no impide la inscripción de una transferencia a favor de un tercero, ni la de prenda, embargo u otras medidas judiciales respecto del titular. En forma previa a la inscripción de una transferencia o de una prenda, el peticionario deberá acreditar mediante la presentación de la copia de la carta documento emitida por el Correo, que se comunicó el acto a inscribir al tomador del leasing.
  6. f) No se expedirá nueva Cédula de Identificación, ni se exigirá su presentación.
  7. g) En materia de sellado se estará a lo dispuesto en el Capítulo XVIII para la inscripción de actos que no sean transferencias.

De corresponder el Registro Seccional practicará la inscripción a cuyo fin procederá a:

1) Correlacionar el triplicado de la Solicitud Tipo con la primera hoja del original del contrato y las restantes hojas que lo integran entre sí, consignando a ese efecto lugar y fecha de la inscripción, sello y firma del encargado. Además, asentará en cada hoja del contrato el número de dominio del automotor objeto del leasing.

2) Inscribir el leasing en el espacio reservado a ese efecto en cada uno de los elementos de la Solicitud Tipo “24”.

3) Dejar constancia de la inscripción en el Título del Automotor y en la Hoja de Registro.

4) Archivar en el Legajo “B” el original de la Solicitud Tipo junto con la fotocopia del contrato.

5) Entregar al peticionario el original del contrato, junto con el triplicado de la Solicitud Tipo “24”, como constancia del acto inscripto.

6) Remitir el duplicado de la Solicitud Tipo a la Dirección Nacional, en la forma prevista en el Título I, Capítulo III, Sección 3a. Cuando el tomador opte por adquirir el dominio del automotor recibido en leasing, cualquiera sea de los tipos previstos en el artículo 1o, deberá presentar una Solicitud Tipo “08” suscripta por él y el titular registral, y dar cumplimiento a las normas contenidas en la Sección 1a del Capítulo II de este Título.

El Registro Seccional, luego de la inscripción de esta transferencia, dejará constancia en la Hoja de Registro de la extinción del contrato de leasing oportunamente inscripto.

Cancelación de la inscripción:

La cancelación de la inscripción deberá peticionarse mediante el uso de una Solicitud Tipo “02” suscripta, según el caso, por:

  1. a) Quien esté facultado para ello en el contrato. Si de este no surgiere quién puede efectuar esta petición, la Solicitud Tipo deberá ser suscripta en forma conjunta por el tomador y el dador del leasing.
  2. b) Indistintamente por el dador o el tomador siempre que presente, en original y fotocopia:

1.- Documentación que acredite que ha quedado resuelto el contrato por haberse producido el secuestro del automotor en los términos del inciso a) del artículo 1.249 del Código Civil y Comercial, o

2.- Acta notarial por la que se instrumente la restitución voluntaria del automotor por parte del tomador, con anterioridad al plazo fijado en el contrato.

Peticionada la cancelación de la inscripción del contrato de leasing se tomará razón de ella y se anotará esa circunstancia en la Hoja de Registro y en el Título del Automotor si éste se hubiere presentado. En los supuestos contemplados en el precedente inciso b)

se devolverá al presentante la documentación original presentada agregándose al Legajo su fotocopia, previa comprobación por parte del Registro de su concordancia con el original, lo que así se hará constar con la firma y sello del encargado.

Hay que recordar que la inscripción del contrato de leasing en modo alguno implica una transmisión de dominio, más aún en el caso de automotores. En consecuencia, es importante que no se exige verificación física del automotor.

La inscripción de leasing no impide la inscripción de una transferencia a favor de un tercero, en forma previa debe acreditar la comunicación al tomador del leasing del acto mediante constancia emitida por el correo de la carta documento que se haya enviado.

 

JURISPRUDENCIA

1) Contrato de leasing. Emergencia económica. Canon locativo. Reajuste. “True lease”. “Finance lease”. pautas. 20.

A fin de determinar la pertinencia de la acción intentada con el objeto de obtener un reajuste equitativo en los términos del Decreto 214/02: 8,  de los cánones abonados por la accionada, con posterioridad a la sanción de la referida normativa de emergencia, con causa en once contratos de leasing por los cuales se la proveyó de igual cantidad de automóviles, por un plazo de treinta y seis meses, con fundamento en que dichos cánones no compensaban razonablemente el mayor valor de los rodados, el cual se elevó abruptamente a partir de los primeros meses de 2002; cabe tener presente que, si bien el valor consignado en el contrato como el necesario para que el tomador adquiera el bien, fue definido como el “valor de plaza”; sin embargo, el contrato pactado entre las partes fue un contrato de “leasing”, mediante un acuerdo marco y una pieza accesoria que denominaron “contrato de leasing de equipamiento suplementario (CELS)” que fijaba, entre otros conceptos, el canon mensual a abonar por el uso y goce de los vehículos objeto del mismo y el de la “opción de compra”; de tal modo, en su cláusula primera previó dos tipos de convenio, el llamado “true lease” y el “finance lease” y, el aspecto que los diferenciaba, según allí fue estipulado, fue el valor residual o el llamado de “opción de compra”; en el primer caso sería el “valor de plaza del equipamiento” mientras que en el segundo, sería el estipulado en el “CELS”; y, si bien el concepto es claro, exige de cierto procedimiento para determinar numéricamente el quantum a abonar; pues atento a los dos tipos de modalidades de este contrato: el “true lease” y el “finance lease”, y a que la denominación “true lease”, puede ser traducida técnicamente como “alquiler puro” -“true”, según el Simon and Schuster ́s International Dictionary, tiene diversas acepciones, entre las que cabe mencionar: verdadero, genuino, legítimo, puro, natural; y “lease” significa derechamente alquiler, locación o arrendamiento-, esta traducción, si bien no modifica la naturaleza jurídica del contrato, define elementos esenciales para meritar la pertinencia del ajuste pretendido.

THE CAPITA CORPORATION DE ARGENTINA SA C/ IN-TERVET ARGENTINA SA S/ ORDINARIO.

Vassallo – Dieuzeide – Heredia.

Cámara Comercial: D., 20081128

Ficha Nro.: 000052551

2) Concursos: efectos sobre ciertas relaciones jurídicas en particular. Contratos en curso de ejecución. Contratos con prestaciones cumplidas con el contratante no fallido. Contrato de leasing. Automotor. Restitución. Procedencia. 25.2.3. 1.

Si bien, en el caso, sostuvo la concursada que -más allá de su denominación- la relación que la unió con la incidentista se trató de un contrato de compraventa en cuotas; sin embargo, en atención a las constancias arrimadas a la causa ha de concluirse que las partes han celebrado un contrato de leasing financiero. Cabe señalar en este sentido, que ambos negocios son diferentes: en el leasing no hay una compraventa inicial, puesto que se deja para la opción la celebración misma del contrato.

Consecuentemente, no se transmite el dominio ni la posesión, sino la tenencia; sólo a partir del ejercicio de la opción se aplican las reglas de la compraventa y se producen sus efectos. En la venta con reserva de dominio se divide el precio en cuotas y, una vez pagada la última, se agota la obligación de dar sumas de dinero; en el leasing, en cambio, una vez pagada la última cuota hay un valor residual (Lorenzetti, Ricardo Luis, “Tratado de los Contratos”, T. II, pág. 541 y ss.). 2. Siendo que, del contrato base de la acción inscripto en el Registro del Automotor correspondiente surge que el objeto establecido entre las partes fue dar el uso y goce de un rodado allí consignado por el plazo de 36 meses consecutivos, sumado a que el dador -en el caso Toyota- es el único propietario de los rodados y que la tomadora -en el caso, fallida- adquirió la utilización a cambio de un “canon” mensual y además, según surge de una de sus cláusulas la tomadora podía ejercer la opción de compra previéndose en tal supuesto un pago adicional para perfeccionar la operatoria; caso contrario, debía restituir los bienes al dador, no se ignora que puede ocurrir que se utilice la figura del leasing para encubrir una venta a plazos -como sostiene la deudora-; mas, el marco fáctico del caso, permite concluir que se está en presencia de un contrato de leasing, cuyo elemento central para establecer la diferencia es la existencia de un valor de amortización.

DROGUERIA INSTITUCIONAL ASAMBLEA SA S/ CONCURSO PREVENTIVO S/ INCIDENTE DE RESTITUCION DE BIENES MUEBLES (POR TOYOTA COMPAÑIA FINANCIERA DE ARGENTINA SA). Ojea Quintana – Barreiro – Tevez. Cámara Comercial: F. Fecha: 20100318 Ficha Nro.: 000056174.

CONCLUSIONES

Si bien son pocos los casos de petición de inscripción de contratos de leasing en los Registros Seccionales, el encargado y sus colaboradores tienen las herramientas necesarias, como ser el Código Civil y Comercial de la República Argentina, el Digesto de Normas Técnico Registrales, para brindar un correcto servicio de registración de este derecho.

Dada la importancia de los efectos que produce su inscripción, el encargado debe tomar todos los recaudos establecidos por la Dirección Nacional de los Registros Seccionales del Automotor y de Créditos Prendarios brindando una seguridad jurídica a los derechos del dador y al tomador del leasing.

La responsabilidad objetiva emergente recae, exclusivamente, sobre el tomador o guardián de la cosa dada en leasing, lo que importa una modificación importante a lo que establecía la norma.

Cuando está debidamente inscripto en contrato de leasing son oponibles a los acreedores del dador.

Los acreedores del tomador pueden subrogarse en los derechos de éste para ejercer la compra.

Cuando se produce el concurso o quiebra del dador, el contrato continúa por el plazo convenido, pudiendo el tomador ejercer la opción de compra en el tiempo previsto.

El dador siempre puede ceder los créditos actuales o futuros por canon o precio de ejercicio de la opción de compra. La cesión no perjudica los derechos del tomador respecto del ejercicio de la opción de compra o, en su caso, a la cancelación anticipada de los cánones; todo ello según lo pactado en el contrato inscripto.

BIBLIOGRAFÍA

Régimen Jurídico del Automotor. Segunda edición actualizada y ampliada 2007. Lidia E. Viggiola -Eduardo Molina Quiroga.

Análisis Práctico del Régimen Jurídico del Automotor. Edición año 2011. Oscar Agost Carreño.

Código Civil y Comercial de la Nación.

Digesto de Normas Técnico-Registrales.

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