What happens if an executor does not render accounts?

Question

José Manuel Alburquerque · Accepted Answer

The executor, the person the testator appoints to ensure that their will is carried out, must render accounts to the heirs, that is, explain and justify with documents what they have done with the estate. In Catalonia this is an obligation from which the testator cannot release them. If the executor does not provide the accounts, the heirs can demand them in writing and, if the executor still fails to provide them, ask the court to order the executor to produce them and to hand over whatever is owed. In addition, the executor is liable for any loss they cause through their own fault and, if their conduct amounts to wilful misconduct or gross negligence, they can be removed from office. What the executor must explain The “Código Civil de Cataluña”, the Catalan Civil Code, requires all executors, both universal and particular, to render accounts to the heirs or to the beneficiaries. If their task was to apply assets to purposes of general interest, such as a charity, they render them to the court. Complete accounts usually include these items: The inventory of the assets and debts of the estate. A universal executor must draw it up within a year of accepting the office. What they have collected, such as bank balances, rent or the price of what they have sold. What they have paid, such as debts, taxes, legacies or expenses, with the supporting documents. Their remuneration and the expenses of the executorship, such as notaries' fees, registry fees or lawyers' fees, which the estate pays. What remains to be handed over to the heirs or the beneficiaries. How to demand the accounts If the executor does not provide the accounts, or provides incomplete ones, the usual course is to take these steps: Ask for them in writing, for example by “burofax”, a certified letter with proof of content, setting a reasonable time limit and also asking for the supporting documents. Try to reach an agreement, which the law generally requires before suing. Sue the executor so that the court orders them to render the accounts and then to hand over the money or the assets of the estate that they hold. Claim from them for any loss they have caused through their own fault, for example the interest or surcharges the estate has had to pay because of their carelessness. If the failure to provide accounts hides something more serious, such as the executor having kept money from the estate, the court can also be asked to remove them from office, which the law allows when they are guilty of wilful misconduct or gross negligence. The cases in which removal is appropriate are a separate matter. In most of the rest of Spain, the Spanish Civil Code (“Código civil”) also requires executors to account to the heirs for their task and declares void any provision by the testator to the contrary.