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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.
Cuestión planteada Tributación de los honorarios a efectos del Impuesto sobre la Renta de las Personas Físicas.
Las retribuciones por las funciones de albacea o contador partidor se califican, por regla general, como rendimientos del trabajo. Esto se debe a que dichas funciones no constituyen una actividad económica al no haber ordenación de medios de producción o recursos humanos. Solo tributarían como actividad económica si el contribuyente ya ejerciera una actividad previa donde estas funciones fueran un servicio accesorio.
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