Doctrine by topic · DGT Observatory

Guarantor: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2015–2023

Current position

The payment made by a guarantor does not constitute an automatic capital loss, but rather generates a credit right against the debtor. The loss is only attributable when said right becomes judicially uncollectible under the assumptions of article 14.2 letter k) of the LIRPF (Personal Income Tax Law). This includes write-offs in insolvency proceedings or the passage of one year in judicial enforcement proceedings without satisfaction of the credit.

The DGT's position remains constant at the core of the criterion: the payment is not an automatic loss but a credit right. The evolution is limited to the precision of the uncollectibility assumptions, detailing in the most recent rulings the specific scenarios of article 14.2 letter k) of the LIRPF.

Turning points

  1. V1934-21

    Specifies the assumptions of uncollectibility by including the passage of one year in a judicial enforcement proceeding without satisfaction of the credit.

  2. V3032-21

    Explicitly links the loss to the circumstances of article 14.2 letter k) of the LIRPF, detailing write-offs and insolvency agreements.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V2103-23 18 Jul 2023

Payment as a guarantor does not automatically constitute a patrimonial loss

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoavalistaincobrabilidad judicialbase imponible general LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual

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