Imputation of payments: structure and function under the debtor's right to pay

Abstract

This article discusses the regulation of imputation of payments in Brazil. It aims to understand the function
of the institute to determine its regulation concerning the order of imputation. For this purpose, the method
of textual-discursive analysis was used through bibliographic research, aiming to map the main materials on
imputation of payment since the Brazilian Civil Code of 1916. It was concluded that imputation is not a special
form of payment but rather an instrument intended to organize it. Considering that the debtor has a particular
interest in the payment, it was found that once the debtor does not exercise their right to imputation, it does not
become the creditor’s right but instead becomes a legal transaction between both parties