7,4,2,1. Activities carried out and ownership

Business and professional activities (art. 95,2 Rgl.)

Business activities

As a general rule, earnings from business activities derived from the activities included in Section One of the Economic Activities Tax Rates.

In particular, this consideration is given to the incomes of extractive, manufacturing, trade or provision of services, including those of handicrafts, agricultural, forestry, livestock, fishing, construction and mining.

Professional activities

1. Artistic or sports professional activities

   The income from artistic and sporting activities derived from the activities included in Section Three of the Fees for Economic Activities Tax.

2. Other professional activities

   Professional activities are also earned, as a general rule, which derive from the activities included in Section Two of the fees for the Economic Activities Tax (even if they are developed by communities of goods and other entities in the income allocation system, to whom the IAE regulations require them to register under the heading correlative or analogous to Section One).

   In particular, this consideration is given to the returns derived from the exercise of liberal professions.

Special cases

1. Works authors and translators

   As a general rule, income derived from the production of literary, artistic or scientific works is considered as earned income, provided that assign the right to its operation, and do not entail the proper management 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.

   When qualified as economic activities, professional performance shall be considered as those obtained by the authors or translators of works from intellectual or industrial property.

   However, if the authors or translators directly edit their works, their returns will be included among those corresponding to business activities.

2. Comisioners

   Professional returns are those obtained by the comisioners who are limited to bringing the interested parties closer together to conclude a contract.

   On the other hand, it will be understood that they are not limited to carrying out operations of commission agents when, in addition to the function described in the previous paragraph, they assume the risk and likelihood of such commercial operations, in which case the return will be understood among those corresponding to business activities.

   Remuneration obtained by joint or special working parties with the company they represent, in any case, is the performance of the work.

3. Teachers

   Professional returns are those obtained by teachers, regardless of the nature of the teaching, who carry out the activity, either at their home, private homes or at academia or an open establishment, without a labour or statutory relationship.

   However, teaching in academies or establishments is considered as business activity.

   The remuneration obtained by teachers under the employment or statutory relationship constitutes earned income.