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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/99348
El albaceazgo: entre el derecho civil y el tributario
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[cat] El Codi Civil Espanyol i el Dret Civil Català regulen de manera substancialment diversa la marmessoria. La tributació de les percepcions dels marmessors, per la seva banda, es troba tan lluny del que seria raonable en la seva regulació, com de la simplicitat i certesa en la seva aplicació. En estudiar les diverses percepcions del marmessor -tant al règim del Codi Civil Espanyol, com al català- i el gravamen que la normativa tributària els reserva, es conclou que caldrà partir de la causa civil que justifica cada lliurament per tal de descobrir la qualificació tributària corresponent: quan es tracti de la retribució dels serveis prestats, s'haurà d'estar a les conseqüències establertes al Dret tributari per aitals cobraments; si es tracta d'una compensació pel mer exercici de la marmessoria, s'estarà davant d'una adquisició gratuïta, que podrà tributar per ISD o per IRPF/IRNR, en funció de la quantia; com a beneficiari d'un llegat voluntari, o de l'atribució legal prevista a la legislació catalana, el marmessor quedarà subjecte a l'ISD, finalment, el rescabalament al marmessor per les despeses que li ocasioni el seu càrrec no estarà subjecte a gravamen, atès que obeeix a la reposició de despeses pròpies de l'herència jacent. Una eventual reforma del règim tributari de la marmessoria hauria de passar per la seva simplificació, coordinant-lo amb la regulació civil i reconduint-ne el gravamen, amb caràcter general, cap a l'impost successori.
[eng] From a Private Law perspective, Central and Catalan regulations concerning the execution of wills differ considerably. The taxation of the amounts perceived by the executor is as unreasonable in its regulations, as lacking simplicity and straightforwardness in its enforcement. After analysing the different amounts payable to the executor -both in the Central and in the Catalan regulations-, as well as the applicable Tax Law, it is necessary to conclude that the civil cause of each payment must determine the Fiscal qualification. Therefore, the retribution of the executor's services must be subject to the general tax rules stablished in this respect. But if the executor is paid as mere compensation for his activity as such, the resulting gratuitous acquisition may be considered subject to ISD (Inheritance and Gifts Tax) or to IRPF/IRNR (Income Tax), depending on the amount due. Voluntary legacies to the executor, as well as legal payments applicable under Catalan Civil Law, will be subject to ISD; and reimbursement of expenses incurred by the executor will not be taxed, since they simply compensate for amounts owed by the estate. A future reform of taxation regarding the execution of wills ought to aim at simplification, and at coordinating Civil and Tax Regulations. As a general rule, the executor's perceptions should gravitate towards Inheritance Tax.
[eng] From a Private Law perspective, Central and Catalan regulations concerning the execution of wills differ considerably. The taxation of the amounts perceived by the executor is as unreasonable in its regulations, as lacking simplicity and straightforwardness in its enforcement. After analysing the different amounts payable to the executor -both in the Central and in the Catalan regulations-, as well as the applicable Tax Law, it is necessary to conclude that the civil cause of each payment must determine the Fiscal qualification. Therefore, the retribution of the executor's services must be subject to the general tax rules stablished in this respect. But if the executor is paid as mere compensation for his activity as such, the resulting gratuitous acquisition may be considered subject to ISD (Inheritance and Gifts Tax) or to IRPF/IRNR (Income Tax), depending on the amount due. Voluntary legacies to the executor, as well as legal payments applicable under Catalan Civil Law, will be subject to ISD; and reimbursement of expenses incurred by the executor will not be taxed, since they simply compensate for amounts owed by the estate. A future reform of taxation regarding the execution of wills ought to aim at simplification, and at coordinating Civil and Tax Regulations. As a general rule, the executor's perceptions should gravitate towards Inheritance Tax.
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ROZAS VALDÉS, José andrés, ANDERSON, Miriam. El albaceazgo: entre el derecho civil y el tributario. _Revista Jurídica de Catalunya_. 2005. Vol. 4, núm. 53-84. [consulta: 25 de febrer de 2026]. ISSN: 0210-4296. [Disponible a: https://hdl.handle.net/2445/99348]