Skip to main content
Form 100. Personal Income Tax Declaration 2018 Special labor relations

Article 2 of the Consolidated Text of the Law on the Workers' Statute (approved by Royal Legislative Decree 2/2015, of October 23,) considers the following labor relations of a special nature:

  • That of senior management personnel not included in article 1.3.c).

  • That of the family home service.

  • That of convicts in penitentiary institutions.

  • That of professional athletes.

  • That of public performance artists.

  •  That of people 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).

  • That of workers with disabilities who provide their services in special employment centers.

  • That of minors subjected to the execution of detention measures for the fulfillment of their criminal responsibility.

  • The residence for the training of specialists in Health Sciences.
  • That of lawyers who provide services in law firms, individual or collective.
  • Any other job that is expressly declared as a special employment relationship by Law.