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Form 100. Personal Income Tax Declaration 2022

7,1,1,1. Special labor relations

Article 2 of the Consolidated Text of the Law on the Workers' Statute (approved by Royal Legislative Decree 2/2015, of October 23,) considers the following labor relations of a special nature:

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

  • That of the family home service.

  • That of convicts in penitentiary institutions.

  • That of professional athletes.

  • That of artists who carry out their activity in the performing, audiovisual and musical arts, as well as people who carry out technical or auxiliary activities necessary for the development of said activity.

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

  • That of workers with disabilities who provide their services in special employment centers.

  • That of minors subjected to the execution of detention measures for the fulfillment of their criminal responsibility.

  • The residence for the training of specialists in Health Sciences.

  • That of lawyers who provide services in law firms, individual or collective.

  • Any other job that is expressly declared as a special employment relationship by Law.