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The present contribution of dogmatic documentary research, has as general objective to enter in the nature of the securitization as a legal financial strategy that contributes in the fortification of the mercantile persons, to achieve its expansion in the local and international markets. Said presentation is made exposing or confronting the work carried out by the foreign legislator with the specific objectives of the points that refer to the securitization in the law of the Republic of Panama, such as the following: Resolution No. 880 of January 12, 1995, Sole Text of the Securities Law, Law 1 of July 8, 1999, and Agreement 3- 2017, of April 5, 2017, as well as being able to demonstrate the behavior of the national capital market by virtue of the use of this tool in its modality called securitization by sector.
