debitore

Debitore is the Italian term for a debtor—a person or entity that owes money or an obligation to another party under a contract, statute, or other legal duty. The word derives from Latin debitor, from debere “to owe,” and is cognate with related terms in other Romance languages, such as French débiteur and Spanish deudor.

In legal and commercial contexts, the debtor bears the obligation to satisfy the creditor’s claim, by paying money, delivering goods, or performing services as agreed. If the debtor fails to comply, the creditor may pursue remedies provided by law, including damages, interest, and, in appropriate cases, enforcement actions such as collection, seizure, or insolvency proceedings. The debtor’s status can be affected by events such as default, bankruptcy, or restructuring.

In accounting and finance, the concept of the debtor is linked to liabilities and receivables. From the creditor’s point of view, the money owed is a receivable; from the debtor’s point of view, the obligation represents a liability on the debtor’s balance sheet. Debtor and creditor are reciprocal roles in contracts, loans, and trade.