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El presente articulo de revision pretende desarrollar aspectos relacionados con la libranza mediante el cual un pensionado, contratista o empleado adquiere bienes y servicios y autoriza el descuento directo de su pension, salario o remuneracion. El punto de partida es la Ley 1527 de 2012, por la cual se dicto el marco legal detallado de las operaciones de libranza; sin embargo, otras entidades como la Superintendencia de Sociedades, la Superintendencia Financiera de Colombia y la Corte Constitucional, se han manifestado respecto al funcionamiento de esta figura. Por lo tanto, al tener una diversidad de fuentes se analizara mas a fondo la libranza en Colombia y se plantearan reflexiones sobre algunos puntos especificos. The payment order: a current look beyond law 1527 of 2012 This review article aims to develop aspects associated with the payment order, by which a pensioned person, a contractor or an employee acquires goods and services, and authorizes the direct discount from their pension, salary or remuneration. Law 1527 of 2012 is the starting point, by which the detailed legal framework of payment order operations was enacted. Nevertheless, other entities such as the Superintendence of Corporations, the Colombia’s Financial Superintendence and the Constitutional Court, have expressed themselves regarding the functioning of this body. Hence, by having a diversity of sources, payment order in Colombia will be analyzed more deeply and considerations as to some specific points will be suggested. Keywords: Payment order, payment order operator, collection agreement, ability to pay, vital minimum and Law 1527 of 2012.

La libranza: una mirada actual, más allá de la ley 1527 del 2012