Las obvenciones, retribuciones o salarios de cualquier administrador, albacea o fideicomisario sean fijados por el testador, o por el tribunal competente, o sean de un legado remanente, estarán sometidos a la contribución antedicha, de la misma manera que si dichas obvenciones, retribuciones o salarios, fuesen una manda o un legado; y se tomará en cuenta la edad de dicho administrador, albacea o fideicomisario, como si fuese un heredero, legatario o donatario del fallecido.
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