How much is an executor paid in Catalonia?

Question

José Manuel Alburquerque · Accepted Answer

Whatever the testator has laid down. The testator may also provide that the role is unpaid. If the testator said nothing, a universal executor is paid 5 % of the value of the estate after deducting debts. A particular executor who divides the estate is paid 2 %. If the executor is a professional, their fees are included in that percentage. The rules The testator can set whatever remuneration they wish or state that the role is unpaid. If the testator said nothing, a universal executor is entitled to 5 %. A particular executor is only paid a percentage if they act as estate partitioner (“contador partidor”), that is, if they divide the estate. It is 2 % of the value of the estate or of the assets they divide. If there are several executors, the remuneration is shared equally among those who act. If they act one after another, it is shared in proportion to what each one did. Anything the testator leaves the executor as heir or legatee is not deducted from their remuneration, unless the will says otherwise. Expenses Expenses arising from the executorship, such as notarial and registry fees or litigation costs, are paid by the estate in addition to the remuneration. The executor is entitled to be reimbursed for anything they have paid out of their own pocket in performing the role. This applies if the estate is governed by Catalan law. Under the Spanish Civil Code (“Código Civil”) the role is unpaid unless the testator sets a remuneration, although the executor can charge for the work of dividing the estate or for other professional work. For tax purposes What the executor receives is taxed in their income tax return. If the testator allocates them more than is customary or more than 10 % of the value of the estate, the excess is subject to the “impuesto de sucesiones”, the Spanish inheritance tax, instead of income tax.