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Form 100. Personal Income Tax Return 2023

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 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 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.