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Form 100. Personal Income Tax Return Declaration 2017

7.2.1.1. Special labor relations

Article 2 of the Revised Text of the Workers' Statute Law (approved by Royal Legislative Decree 1/1995, of March 24), considers the following to be special employment relationships:

  • Senior management staff.

  • Staff serving the family home.

  • Convicts who carry out work activities in productive workshops in penitentiary centers.

  • Professional athletes.

  • Public performance artists.

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

  • People with disabilities who provide their services in special employment centres.

  • That of port stevedores who provide services through state-owned companies or of subjects who perform the same functions as these in ports managed by the Autonomous Communities.

  • Any other work that is expressly declared as a special employment relationship by law.