Employment income by express legal provision
Regulations: Art. 17.2 and Additional Provision fifty-third Law IRPF
By express legal provision, the following are, in any case, considered as work income:
- a) Benefits derived from social security systems
- b) Amounts paid due to the charge
- c) Income from courses, conferences, colloquiums, seminars and similar
- d) Income from the production of literary, artistic or scientific works
- e) Remuneration of administrators and members of company representative bodies
- f) Compensatory pensions received from the spouse and annuities for food
- g) Special rights of economic content reserved by the founders or promoters of a company
- h) Non-exempt scholarships
- i) Remunerations to collaborators in humanitarian or social assistance activities
- j) Remuneration derived from special employment relationships
- k) Contributions made to the protected assets of people with disabilities
- l) Returns obtained from the management of funds linked to entrepreneurship, innovation and the development of economic activity