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Practical manual for Income Tax 2023.

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).

  • 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 ).