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V2334-17 14 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · relación laboral especial

The earnings of a rejoneador are considered an economic activity if they hire their team

A query is made as to whether the income of a rejoneador should be classified as income from employment or from economic activities. The DGT determines that, by hiring their team and assuming the status of employer, they carry out an organization on their own account of production means and human resources.

The question raised

Question posed: Classification, for the purposes of Personal Income Tax, of the income obtained.

The DGT's ruling

Although remuneration from special labor relations for artists constitutes income from employment, if the professional organizes production means and human resources on their own account, it shall be classified as income from economic activities. In the case of matadors, novilleros, and rejoneadores, the act of hiring their team and assuming the status of employer with respect to its members entails the existence of such organization on their own account.

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