Skip to content
Back to index
V1471-14 4 June 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · albaceazgo

Fees for executor duties are subject to VAT

A query was raised regarding whether executor fees are subject to VAT and who the recipient of the invoice should be. The DGT has determined that the activity constitutes a taxable supply of services and that the recipient is the dormant estate.

The question raised

Liability for Value Added Tax.

The DGT's ruling

The performance of the function of executor for consideration is considered a service subject to VAT. The recipient of the services and the party who must appear on the invoice is the person who made the commission, i.e., the testator or the unsettled estate, even if the heirs benefit from the result.

Book your free first meeting