7,4,1,1. Concept of economic activities

Full earnings from economic activities shall be considered to be those which, from personal work and capital together, or from one of these factors only , involve the taxpayer arranging, on behalf of means of production and human resources or one of both, in order to intervene in the production or distribution of goods or services.

In particular, this consideration is given to the incomes of extractive activities, manufacturing, trade or provision of services, including those of crafts, agricultural, forestry, livestock, fishing, construction, mining, and the exercise of liberal, artistic and sporting professions.

Lease of real estate (art.27.2 Act)

The lease of real estate will be understood as economic activity when at least one person employed with a full-time employment contract is used.

Courses, conferences, talks, seminars and the like (Article 17,3 of the Act)

The returns derived from the provision of courses, conferences, talks, seminars and the like are considered as general rule, earned income, except that involve the proper management of means of production and human resources or of one of both, in order to intervene in the production or distribution of goods or services, in which case they will be classified as income from economic activities.

Literary, artistic or scientific works (Article 17,3 of the Act)

The income derived from the production of literary, artistic or scientific works is considered as a general rule to be earned income, provided that the right to use it is granted, and does not entail the management of production and human resources or one of both, in order to intervene in the production or distribution of goods or services, in which case they will be classified as income from economic activities.

Special employment relations (Article 17,3 of the Act)

Remuneration derived from special employment relationships is considered as general income from work.

However, when the returns derived from the special working relationship of artists in public shows and the special working relationship of people that are involved in commercial operations on behalf of one or more entrepreneurs without assuming the risk and success of those companies, which represent the management of means of production and human resources or of one of both, in order to intervene in the production or distribution of goods or services, will be classified as income from economic activities.