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Form 100. Personal Income Tax Return 2019

7,1,1,1. Special labor relations

Article 2 of the Revised Text of the Workers' Statute Law (approved by Royal Legislative Decree 2/2015, of October 23) considers the following to be special employment relationships:

  • That of senior management staff not included in article 1.3.c).

  • That of family home service.

  • That of convicts in penitentiary institutions.

  • That of professional athletes.

  • That of public performance artists.

  •  That of persons who intervene in commercial operations on behalf of one or more businessmen (commercial representatives) without assuming the risk and venture thereof (Royal Decree 1438/1985, of August 1).

  • For workers with disabilities who provide their services in special employment centres.

  • That of minors subject to the execution of internment measures for the fulfillment of their criminal responsibility.

  • Residency for the training of specialists in Health Sciences.
  • That of lawyers who provide services in law firms, whether individual or collective.
  • Any other work that is expressly declared as a special employment relationship by law.