code:

 var doc = app.activeDocument;
 var guides = app.activeDocument.guides;
 var w = doc.width;
 var h = doc.height;

 function MakeGuidesGrid(unitVertical, gutterVertical, unitHorisontal, gutterHorisontal) {
     if (unitHorisontal !== 0) {
         var j = h / unitHorisontal;
         for (var i = 0; i < j; i++) {
             guides.add(Direction.HORIZONTAL, i * unitHorisontal);
             guides.add(Direction.HORIZONTAL, i * unitHorisontal + gutterHorisontal);
         }
     }
     if (unitVertical !== 0) {
         var z = w / unitVertical;
         for (var i = 0; i < z; i++) {
             guides.add(Direction.VERTICAL, i * unitVertical);
             guides.add(Direction.VERTICAL, i * unitVertical + gutterVertical);
         }
     }
 }
 MakeGuidesGrid(parseInt(prompt("Insert the Vertical unit", 20)), parseInt(prompt("Insert the Vertical gutter", 0)), parseInt(prompt("Insert the Horisontal unit", 20)), parseInt(prompt("Insert the Vertical gutter", 0)));
 //MakeGuidesGrid(40,10,40,10)