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C. Lallio: Some thoughts shared on the new provisions on co-ordinated ...
distinguished by the presence of a certain weakness, which derives frorn
the contractual terrns and conditions with which the worker has to cornply,
in as rnuch as the worker is subjected to the principal's power of verification,
correction and final approvaI, as well as having to observe,
rnoreover, the contractual deadlines.
Although there is no specific provision goveming co-ordinated and
continuous collaboration contracts, legal scholars have identified an area
of uncertainty, in which one finds a series of work contracts which cannot
be easily qualified. Out of this uncertainty arises the need for a reliable
qualification of such contracts, regardless of how the parties qualify
such contracts (71).
In the arnbit of current Spanish incorne tax legislation, co-ordinated
and continuous collaboration contracts are not specifically defined.
Indeed Law no. dated 18. 6.1991 (Ley del Irnpuesto sobre la renta de
las personas fisicas), at article 24 and article 40 of the first chapter defines
incorne frorn subordinated ernployment and incorne frorn "ernpresariales
o profesionales".
Artiele 25 of the aforernentioned law has a role sirnilar to that of article
47 of the Italian Consolidated Tax Law, in so far as it indicates a series
of incornes which are in any case qualifiable as incorne frorn work,
such that provided for in letter I), narnely incorne frorn special ernployrnent
contracts, such as, for exarnple incorne eamed by commerciai
agents, rnanagers and sports perso ns.
The classification of the diverse forrns of work contracts under Spanish
incorne tax legislation is provided for by articles 24, 25 and 40 of the
Incorne Tax Law on natural persons. The activities frorn work which, according
to Italian Law, would be qualified as co-ordinated and continuous
collaboration perforrned by certain types of workers (lawyers, architects,doctors
... ) under spanish tax legislation, would be assirnilated to income
frorn subordinated ernployment contracts (72) provided that they
are perforrned on behalf of third parties and without the use of their own
means.
(71) T. Sala Franco, Employment Law cit., p. 217 ff.
(72) The Spanish Tax Authorities have thus cIarified, with reference to commerciai
agents, that incarne earned by the latter, may, depending on the function and structure
of such work, be defined as incorne free lance work, income frorn employed work
and, finally, business incorne (Spanish GeneraI Tax Direction, 21.2.1990); analogous
instructions were made in relation to incarne earned by professional spartspersons
(Supreme Tribuna! no. 5435 dated 31.11.1972; no. 3791 dated 10.10.1975).
Cfr. on this paint F. Lefevbre, Memento Practico Fiscal, 2000, n. 200 e ss
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