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The consultant asks whether paying a debt as a guarantor for their companies constitutes a patrimonial loss. The DGT responds that such payment generates a credit right against the company and will only be considered a loss if that right is uncollectable under legal conditions.
The payment of a debt as a guarantor creates a credit right against the company; a loss only arises if the right is uncollectable under legal conditions.
The tax team reviews your specific situation.
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