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Practical manual for Income Tax 2022.

j) Remuneration derived from special employment relationships

The remuneration derived from special employment relationships is considered to be employment income.

For these purposes, the following are considered special employment relationships, in accordance with article 2 of the consolidated text of the Workers' Statute Law, approved by Royal Legislative Decree 2/2015, of October 23 ( BOE of October 24):

  • Senior management staff (Royal Decree 1382/1985, of August 1).

  • Personnel serving 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 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 (Royal Decree 1435/1985, of August 1).

    Please note that in 2022, Royal Decree 1435/1985 has been amended by Royal Decree-Law 5/2022, of March 22, which adapts the regime of the special employment relationship of persons dedicated to artistic activities, as well as to the technical and auxiliary activities necessary for their development, and improves the working conditions of the sector ( BOE of March 23).

  • Persons who participate in commercial operations on behalf of one or more entrepreneurs without assuming the risk and venture thereof (Royal Decree 1438/1985, of August 1).

  • Disabled workers who provide services in special employment centres (Royal Decree 1368/1985, of July 17).

  • Minors subject to the execution of internment measures for the fulfilment 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 work that is expressly declared as a special employment relationship by law.

Note: When the income derived from the special employment relationships of artists and commercial agents and commission agents involves the self-management of means of production and human resources or one of both, with the aim of participating in the production or distribution of goods or services, they will be classified as income from economic activities (Art. 17.3 Law IRPF ).