RESUMEN En el presente trabajo se analiza la sentencia pronunciada por la Corte Suprema, con fecha 22 septiembre de 2022, en la causa rol n.° 20112-2019, caratulada Logros Factoring Spa con Ilustre Municipalidad de Valparaíso, referida a la defensa del ejecutado a través de las excepciones, su relación con la gestión preparatoria de la vía ejecutiva cuando el título ejecutivo es una factura y la oponibilidad de las excepciones en relación con el ejecutante.
ABSTRACT In the present work, the sentence pronounced by the Supreme Court, dated September 22, 2022, in the case role No. 20112-2019, entitled Logros Factoring Spa con Ilustre Municipalidad de Valparaíso, is analyzed, referring to the defense of the executed to through the exceptions, its relationship with the preparatory management of the executive process when the executive title is an invoice, and the opposability of the exceptions in relation to the executor.
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