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

Full income from economic activities will be considered income that, coming from personal labor and capital together, or from only one of these factors, involves the taxpayer managing the means of production and human resources or one of both on his own account. , with the purpose of intervening in the production or distribution of goods or services.

In particular, income from extractive activities, manufacturing, commerce or provision of services, including crafts, agriculture, forestry, livestock, fishing, construction, mining, and the exercise of liberal, artistic and sports professions, have this consideration. .

Leasing of real estate (art.27.2 Law)

It will be understood that the leasing of real estate is carried out as an economic activity, when at least one person employed with a full-time employment contract is used.

Courses, conferences, colloquiums, seminars and similar (art. 17.3 Law)

Income derived from giving courses, conferences, colloquiums, seminars and similar, are considered, as a general rule, income from work, unless they involve the management on one's own account of means of production and human resources or one of both, with the purpose of intervening 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 (art. 17.3 Law)

Income derived from the production of literary, artistic or scientific works is considered, as a general rule, income from work, provided that the right to its exploitation is transferred, and does not involve the self-management of means of production and resources. humans or one of both, with the purpose of intervening in the production or distribution of goods or services, in which case they will be classified as income from economic activities.

Labor relations of a special nature (art. 17.3 Law)

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

However, when the income derived from the special employment relationship of artists in public performances and the special employment relationship of people who participate in commercial operations on behalf of one or more businessmen without assuming the risk and fortune of the former, suppose the self-management of means of production and human resources or one of both, with the purpose of intervening in the production or distribution of goods or services, will be classified as income from economic activities.