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The executor

By Edgar Arias · · Català · Castellano

When the testator dies, if nothing has been said, the heir is understood to administer the estate. However, the Civil Code of Catalonia allows the testator to appoint a trusted person specifically to represent their wishes after their death, ensuring that the succession is carried out. This is the executor (marmessor), which may be either an individual or an institution.

The testator can appoint the executor in the will (testamentary executor), or the interested parties can ask the court to appoint one (court-appointed executor).

Who can be an executor?

Anyone with full legal capacity — adults or emancipated minors — as well as institutions. Non-emancipated minors and persons without legal capacity cannot be executors.

There is no incompatibility with being an heir: the same person can be both executor and heir.

Types of executor and their duties

Specific executor: the testator entrusts them with a particular task. Their role is to carry it out, with all the powers needed to do so.

Universal executor: their duties are those granted by law and include carrying out all of the testator’s wishes until the assets are allocated and handed over (taking possession of the estate, administering it, bringing any legal proceedings that may be needed, and so on).

I have been appointed executor…

Being an executor is voluntary: the appointment can be accepted or declined.

Once formally requested by a notary on behalf of an heir or another interested party, the executor must state whether they accept. If they do not reply within a month of the notification, they are deemed to have declined.

The appointment can also be renounced after it has been accepted, but only for a just cause, which must be assessed by a court.

It is important to bear in mind that the role is strictly personal, so it cannot be delegated unless the testator expressly authorised it.

Expenses and fees

The testator may set a specific fee, or provide that the role is unpaid.

If nothing has been provided, Article 429-5 applies:

  • Universal executors are entitled to 5% of the net value of the estate.
  • Specific executors are entitled to 2% of the value of the assets to be divided.
  • If the role is carried out professionally, the professional fees are included in the percentages above.

Legacies or other provisions in favour of the executors do not count towards their fee, unless the deceased provided otherwise.

The expenses arising from the executors’ work are borne by the estate, and executors are entitled to be reimbursed for the expenses they incur in carrying out their role.

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