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V1452-25 ·29 July 2025 ·consulta-vinculante Low impact
Tax

Payment of a guarantee is not automatically a patrimonial loss

The consultant asks whether the amount paid for a guarantee that cannot be recovered after the liquidation of a company constitutes a patrimonial loss. The DGT responds that the payment creates a credit right, which will only be considered a loss if the right is judicially uncollectible or if the conditions of paragraph k) of article 14.2 of the LIRPF are met.

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2025-07-29PublishedPublished 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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