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

Business and professional activities (art. 95.2 Rgl.)

Business activities

Income from business activities, as a general rule, is that derived from the exercise of the activities included in the First Section of the Rates of the Economic Activities Tax.

In particular, the income from extractive, manufacturing, commerce or service provision activities has this consideration, including crafts, agriculture, forestry, livestock, fishing, construction and mining.

Professional activities

1. Professional activities of an artistic or sporting nature

   Income from artistic and sporting activities are those derived from the exercise of the activities included in the Third Section of the Rates of the Tax on Economic Activities.

2. Other professional activities

   Income from professional activities are also, as a general rule, those derived from the exercise of the activities included in the Second Section of the Rates of the Tax on Economic Activities (even if they are developed by communities of goods and other entities under the regime of attribution of income, who are required by the IAE regulations to register in the correlative or analogous heading of the First Section).

   In particular, income derived from the exercise of liberal professions has this consideration.

Special assumptions

1. Authors and translators of works

   As a general rule, income derived from the production of literary, artistic or scientific works is considered income from work, provided that the right to its exploitation is transferred, and does not involve the management of means of production and human resources on one's own account. 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.

   When classified as economic activities, those obtained by authors or translators of works coming from intellectual or industrial property will be considered professional income.

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

2. Commission agents

   Professional returns are those obtained by commission agents who limit themselves to approaching or approaching interested parties for the execution of a contract.

   On the contrary, 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 fortune of such commercial operations, in which case the performance will be included among those corresponding to the business activities.

   The remuneration obtained by commission agents linked through an employment relationship, common or special, with the company they represent, has in any case the nature of work performance.

3. Teachers

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

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

   The remuneration obtained by teachers under an employment or statutory relationship constitutes income from work.