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V2189-24 14 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · albaceazgo

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.

The question raised

Taxation of fees for the purposes of Personal Income Tax.

The DGT's ruling

Remuneration for the functions of executor or partition accountant is classified, as a general rule, as income from employment. This is due to the fact that such functions do not constitute an economic activity as there is no organization of production means or human resources. They would only be taxed as an economic activity if the taxpayer were already performing a prior activity where these functions were an ancillary service.

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