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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.
Question posed: Taxation under Personal Income Tax (IRPF) of fees paid to testamentary executors.
Remuneration for executors constitutes, in principle, income from employment as it does not, in itself, constitute an economic activity. However, it shall be considered income from an economic activity if the taxpayer already carries out an activity in which these functions are understood as an additional service. If the remuneration is paid by a natural person in a private capacity, the application of withholdings is not applicable.
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