Doctrine by topic · DGT Observatory

Inheritance Estate: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 18 rulings · 2014–2024

Current position

Remuneration for functions as an executor or partition accountant is classified as income from employment, as it does not constitute an economic activity. On the other hand, amounts for extraordinary payments not paid during the worker's lifetime maintain their nature as income from employment and must be included in the taxable base of the deceased's last tax period. Regarding compensatory pensions, their tax treatment is not altered by the death of the debtor.

The DGT's position is consistent in classifying income from employment derived from a previous employment relationship, even if payment occurs after death and forms part of the inheritance estate. No changes in criterion are observed, but rather a uniform application of the nature of the income (employment, capital, or pensions) regardless of the succession transfer. The doctrine remains stable in the distinction between income from employment and economic activities for inheritance management functions.

Turning points

  1. V2189-24

    Specifies that remuneration for functions as an executor or partition accountant constitutes income from employment due to the lack of organization of production means.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V2549-22 15 Dec 2022

Tax reduction for compensatory pension payments may be applied

SG de Impuestos sobre la Renta de las Personas Físicas
pensión compensatoriareducción en la base imponibleherederodecisión judicialrendimiento de trabajo LIRPF — Ley 35/2006 del IRPF art. 17.2.fLIRPF — Ley 35/2006 del IRPF art. 55
Affects CompanyExpat · Non-residentIndividual
V1240-20 4 May 2020

Rental income from a leased property after death attributed to heirs

SG de Impuestos sobre la Renta de las Personas Físicas
herencia yacenteatribución de rentasrendimientos del capital inmobiliariocaudal relictocaudal hereditario LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 88
Affects CompanyExpat · Non-residentIndividual
V1107-20 28 Apr 2020

Imputation of rental income from habitual home not required after spouse's death

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariasvivienda habitualusufructuario universalcaudal hereditariorégimen de gananciales LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 85
Affects CompanyExpat · Non-residentIndividual
V0978-20 21 Apr 2020

Imputation of rental income excluded for habitual residence

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariasvivienda habitualusufructuario universalrégimen de ganancialesvalor catastral LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 81
Affects CompanyExpat · Non-residentIndividual
V0076-20 15 Jan 2020

Real estate income must be imputed to heirs from the date of death

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariascaudal hereditarioherencia yacentevalor catastraltitularidad LIRPF — Ley 35/2006 del IRPF art. 85LGT — Ley 58/2003 General Tributaria art. 122
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact