Doctrine by topic · DGT Observatory

Guarantees: 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

Stable position Medium confidence 8 rulings · 2016–2021

Current position

Guarantees do not constitute existing debts in successions nor advance payments in leases if there is no effective receipt of the amount. Regarding deferrals, it is possible to establish guarantees using the very assets that generate the gain. In the customs and excise duties field, the establishment of guarantees is mandatory for registered consignors and may be carried out for amounts exceeding the regulatory requirements to obtain operational benefits.

The DGT's position is heterogeneous due to the diversity of the matters addressed, but it maintains constant coherence: the guarantee is a security mechanism that does not alter the nature of the debt nor the tax accrual. No doctrinal evolution is observed, but rather the application of specific criteria for each case (successions, IVA, IRPF, or customs).

Turning points

  1. V2892-16

    Establishes that the withholding of amounts to guarantee a collection does not constitute an advance payment, as IVA only accrues when the price is due.

  2. V1997-18

    Allows the guarantee for the deferral of IRPF (Personal Income Tax) to be established using the very assets that generate the capital gain.

  3. V2195-21

    Clarifies that the establishment of a bond as a contractual guarantee does not generate changes in assets or gains or losses in IRPF.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

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