j) Remuneration derived from special employment relationships
Remunerations derived from special employment relationships are considered income from work.
For these purposes, special labor relations are considered, in accordance with article 2 of the consolidated text of the Law on the Statute of Workers, approved by Royal Legislative Decree 2/2015, of October 23 ( BOE of 24), the following:
- Senior management personnel (Royal Decree 1382/1985, of August 1).
- Personnel at the service of the family home (Royal Decree 1620/2011, of November 14).
- Sentenced in Penitentiary Institutions (Royal Decree 782/2001, of July 6).
- Professional athletes (Royal Decree 1006/1985, of June 26).
- Artists in public shows (Royal Decree 1435/1985, of August 1).
- Persons who intervene in commercial operations on behalf of one or more businessmen without assuming the risk and fortune of those (Royal Decree 1438/1985, of August 1).
- Workers with disabilities who provide their services in special employment centers (Royal Decree 1368/1985, of July 17).
- Minors subjected to the execution of detention measures for the fulfillment of their criminal responsibility (Royal Decree 1774/2004, of July 30).
- Residency activity for the training of specialists in Health Sciences (Royal Decree 1146/2006, of October 6).
- Professional activity of lawyers who provide services in law firms, individually or collectively (First Additional Provision of Law 22/2005, of November 18, and Royal Decree 1331/2006, of November 17).
- Any other job that is expressly declared as a special employment relationship by law.
Note: when the income derived from the special labor relations of artists in public performances and of commercial agents and commission agents involves the self-management of means of production and human resources or one of both, with the purpose of intervening in the production or distribution of goods or services, will be classified as income from economic activities (Art. 17.3 Law Personal Income Tax ) .