g) Special rights of economic content reserved by the founders or promoters of a company

Regulations: see also art. 47 Regulation IRPF

Income from work is considered to be the special rights of economic content that are reserved by the founders or promoters of a company as remuneration for personal services.

For these purposes, the special rights of economic content that are reserved by the founders or promoters of a company as remuneration for personal services, when they consist of a percentage of the entity's profits, will be valued, as a minimum , at 35% of the equivalent value of the share capital that allows the same participation in the profits as that recognized to the aforementioned rights.