Contrato de alta dirección (senior executive contract: CEO/CFO/COO)
Contrato de alta dirección (senior executive contract: CEO/CFO/COO) is filed with Empresa + Trabajador (relación laboral especial — RGSS). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €49 to €49. Official tasa (government fee): No tasa (official fee). Social Security contributions are payable on the amounts.
We draft the special employment contract for senior executives (RD 1382/1985). We set the role, duties and autonomy, the pay package (fixed salary plus variable plus bonus plus stock options plus benefits in kind), the probationary period (9 months maximum), the full-dedication covenant, the post-contractual non-compete with compensation (24 months maximum, art. 8), a retention covenant tied to training, a golden parachute on a change of control, the specific termination regime (withdrawal by the employer under art. 11.1: 3 months' notice plus 7 days per year of service, capped at 6 months' salary; unfair dismissal: 20 days per year, capped at 12 months' salary), confidentiality, and intellectual and industrial property. We also flag the doctrina del vínculo (the 'link doctrine', Supreme Court judgment of 26/2/2018) where the executive is also an executive board member.
- Estimated total cost
- €49 to €49
- Managora's fee
- €59.29 (21% VAT incl.)
- Tasa (official government fee)
- No tasa (official fee). Social Security contributions are payable on the amounts. (suplido: paid to the authority on your behalf, no VAT)
- Processing time
- Signed immediately. Registration with the Seguridad Social must be done before the first day of work.
- Where it is filed
- Empresa + Trabajador (relación laboral especial — RGSS) ↗
- What you receive
- Application
Cost breakdown: Our fee 49 €. No tasa: contributions to the Régimen General (general Social Security scheme) are then payable on the pay amounts agreed..
Contrato de alta dirección (senior executive contract: CEO/CFO/COO): how is it filed?
- 1Answer the questions in the chat (about 10 minutes).
- 2We check for the doctrina del vínculo if the executive is also a board member.
- 3We configure the pay package, the special covenants and the termination regime.
- 4Payment of 49 € for our advice.
- 5Sign the mandate from your mobile.
- 6We give you the contract ready to sign plus a legal report on rights, severance and the tax treatment.
Which documents do you need?
- •DNI of the executive and of the company's representative.
- •Board resolution appointing them as a senior executive.
- •If there are stock options: the general plan approved by the general meeting.
- •Schedule of targets for the variable pay or bonus.
- •If there is exclusivity: a declaration by the executive that they have no prior commitments.
- •If training is agreed: the training programme with its estimated cost.
Legal basis and things to bear in mind
- Framework: RD 1382/1985, the 1st Additional Provision of the ET (Workers' Statute), art. 217 LSC and the Supreme Court judgment of 26/2/2018 on the doctrina del vínculo.
- Concept: powers inherent in the legal ownership of the business, with autonomy and full responsibility (art. 1.2 RD 1382/1985).
- The contract must be in writing (art. 4); otherwise it is deemed open-ended and full-time.
- Probationary period: 9 months maximum (art. 5).
- Working time: freely agreed, without being subject to the limits of the ET.
- WITHDRAWAL BY THE EMPLOYER (art. 11.1): 3 months' notice plus 7 days per year of service, capped at 6 months' salary.
- RESIGNATION (art. 10): 3 months' notice.
- UNFAIR DISMISSAL (art. 11.2): 20 days per year of service, capped at 12 months' salary.
- Post-contractual covenants (art. 8): non-compete of up to 24 months with compensation; retention covenant of up to 24 months where the company has paid for training.
- Doctrina del vínculo: where someone is both a board member and a senior executive, the commercial relationship prevails (Supreme Court judgment of 26/2/2018) unless the duties are genuinely distinct and can be proven as such.
- Tax: severance on WITHDRAWAL by the employer is NOT exempt from IRPF (it is not compensation for unfair dismissal). Compensation for unfair or objective dismissal is exempt up to 180.000 € a year (art. 7.e LIRPF).
- Stock options: specific tax treatment under art. 14 LIRPF; under Ley 5/2023 (the startups act) there is an exemption of 50.000 € a year for a qualifying emerging company.
- Natural connections: contrato_administrador_lsc, contrato_directivo_no_alta, transformacion_societaria.
Contrato de alta dirección (senior executive contract: CEO/CFO/COO): frequently asked questions
Contrato de alta dirección (senior executive contract: CEO/CFO/COO): how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is €49 to €49: Our fee 49 €. No tasa: contributions to the Régimen General (general Social Security scheme) are then payable on the pay amounts agreed.. Managora's fee is €59.29, 21% VAT included (€49.00 net + €10.29 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No tasa (official fee). Social Security contributions are payable on the amounts..
Contrato de alta dirección (senior executive contract: CEO/CFO/COO): how long does it take?
Signed immediately. Registration with the Seguridad Social must be done before the first day of work.
Contrato de alta dirección (senior executive contract: CEO/CFO/COO): which documents do I need?
You need to have to hand: DNI of the executive and of the company's representative., Board resolution appointing them as a senior executive., If there are stock options: the general plan approved by the general meeting., Schedule of targets for the variable pay or bonus., If there is exclusivity: a declaration by the executive that they have no prior commitments., If training is agreed: the training programme with its estimated cost.. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Empresa + Trabajador (relación laboral especial — RGSS). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Empresa + Trabajador (relación laboral especial — RGSS) ↗.
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