A legal vehicle through which an individual or legal entity called trustor transfers an asset that is constituted as trust assets, to act as a guarantee to a fiduciary trustee.

The Guarantee Trust came to replace the mortgage, as it is considered an agile mechanism of guarantee, it allows the postponement of the payment of the transfer tax and waives the judicial process regarding the resolution of the contract by adopting the Alternative Dispute Resolution Law.

In case of requiring the execution of the guarantee, this is done through an administrative process with short execution times. In this process, there are alternatives that the parties may consider such as: public sale, in lieu of payment or payment arrangements. En este proceso, se tienen alternativas que las partes pueden considerar como lo son: venta pública, dación en pago o bien arreglos de pago.