Skip to content
V1877-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Remuneration for the role of executor generally considered as income from work

The DGT responds that, generally, executor remuneration is income from work, unless the executor role is a secondary service of an existing economic activity.

In 6 key points

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact