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Practical manual for Income Tax 2022.

Earned income

Employment income by express legal provision

Remuneration arising from special employment relationships

With regard to public performance artists, 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, has modified both article 2.1 of the consolidated text of the Workers' Statute Law approved by Royal Legislative Decree 2/2015, of October 23 ( BOE of October 24), and Royal Decree 1435/1985, of August 1, which regulates the special employment relationship of artists in public shows.