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Practical Income Manual 2022.

Earned income

Work performance by express legal provision

Remuneration derived from special employment relationships

In relation to public performance artists, Royal Decree-Law 5/2022, of March 22, which adapts the regime of the special employment relationship of people dedicated to artistic activities, as well as technical and auxiliary activities necessary for its development, and the working conditions of the sector are improved, 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), such as Royal Decree 1435/1985, of August 1, which regulates the special employment relationship of artists in public performances.