General concept and characteristic notes

Regulations: Art. 17 Law Income Tax

The following are considered for tax purposes as gross income from work "all compensation or benefits, whatever their name or nature, monetary or in kind, that derive, directly or indirectly, from personal work or from an employment or statutory relationship and do not have the character of income from economic activities" .

According to the transcribed legal definition, work income is characterized by following :

• They include all compensation or profits, whatever their name or nature, whether monetary or in kind.
• That derive, directly or indirectly, from the personal work or from the employment or statutory relationship of the taxpayer.
• That they do not have the character of income from economic activities. Therefore, income from activities in which, independently of the contribution of his personal work, the taxpayer manages on his own account the means of production and human resources, or only one of both factors, with the aim of participating in the production or distribution of goods or services, are excluded.

  The fiscal concept of income from economic activities and its delimitation compared to income from work is discussed in Chapter 6.