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V0196-21 ·8 February 2021 ·consulta-vinculante Medium impact
Tax

Payment of a guarantee does not automatically constitute a patrimonial loss for the guarantor

A consultant paid a debt of his wife as a guarantor using private funds and asks whether this constitutes a patrimonial loss. The DGT responds that the payment creates a right of credit against the guaranteed party and will only amount to a loss if judicially uncollectable.

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2021-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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