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Form 100. Personal Income Tax Return Declaration 2017

7.2.1.1. Special labor relations

Article 2 of the Consolidated Text of the Law on the Workers' Statute (approved by Royal Legislative Decree 1/1995, of March 24), considers the following labor relations of a special nature:

  • Senior management personnel.

  • Personnel at the service of the family home.

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

  • Professional athletes.

  • Public performance artists.

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

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

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

  • Any other job that is expressly declared as a special employment relationship by Law.