Skip to content
V2189-24 ·14 October 2024 ·consulta-vinculante Medium impact
Tax

Fees for executor or partition accountant are taxed as income from employment

A taxpayer with no independent economic activity has requested clarification on how fees received for acting as an executor and partition accountant of an estate are taxed. The DGT has ruled that, as these do not constitute an economic activity, such amounts are classified as income from employment.

In 6 key points

How it affects those involved

This ruling clarifies that one-off or non-professional fees received in the context of estate administration are subject to personal income tax as employment income rather than being treated as business or professional income.

Lifecycle

2024-10-14PublishedPublished 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