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

Gross income from economic activities will be considered to be those that, coming from personal work and capital together, or from only one of these factors, involve the taxpayer's own use of production means and human resources, or one of both, for the purpose of participating in the production or distribution of goods or services.

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

Leasing of real estate (art.27.2 Law)

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

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

Income derived from giving courses, conferences, colloquia, seminars and the like is considered, as a general rule, income from work, unless it involves the self-management of means of production and human resources or one of both, for the purpose of participating in the production or distribution of goods or services, in which case it will be classified as income from economic activities.

Literary, artistic or scientific works (art. 17.3 Law)

The 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 exploit it is transferred and it does not involve the self-management of means of production and human resources or one of both, with the aim of participating in the production or distribution of goods or services, in which case it will be classified as income from economic activities.

Special employment relationships (art. 17.3 Law)

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

However, when the income derived from the special employment relationship of artists in public shows and from the special employment relationship of persons who participate in commercial operations on behalf of one or more entrepreneurs without assuming the risk and venture thereof, involves the management on one's own account of means of production and human resources or one of both, with the aim of participating in the production or distribution of goods or services, they will be classified as income from economic activities.