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The consultant asks whether a payment made as a guarantor of a company can be considered a patrimonial loss for income tax purposes. The DGT responds that the payment creates a credit right against the guaranteed party, and it will only be recognised as a patrimonial loss if that right is judicially unenforceable under the law.
Question posed: Whether it would be possible to reflect a capital loss in the Personal Income Tax return.
The amount paid as a guarantor constitutes a credit right against the guaranteed party, and therefore does not constitute an automatic capital loss. A capital loss will only occur when the credit right becomes judicially uncollectible according to the circumstances of letter k) of Article 14.2 of the Personal Income Tax Law. In such a case, the loss shall be included in the general tax base as general income.
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