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V0843-21 ·9 April 2021 ·consulta-vinculante Medium impact
Tax

Remuneration of executors deemed as income from work or economic activity

The nature of fees received by an executor is examined. The DGT determines that such fees are generally considered income from work, unless the executor already carries out an economic activity in which these functions constitute a service.

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2021-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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