Skip to content
Back to index
V1877-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · albacea

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.

The question raised

Considering that the Civil Code of Catalonia establishes remuneration consisting of a certain percentage of the value of the inheritance for universal executors, the question is raised regarding the treatment of such remuneration under Personal Income Tax (IRPF).

The DGT's ruling

The exercise of executor functions does not, as a general principle, constitute the development of an economic activity. The remuneration received is classified, in principle, as income from employment. However, it shall be classified as income from an economic activity if the taxpayer already carries out an activity in which the executor functions are understood as one additional service among those provided.

Book your free first meeting