Chart: tax qualification of the income obtained in the development of certain activities
| Activity | Situations | Qualification |
|---|---|---|
| Teachers |
In own academy |
Business |
|
At home, private classes |
Professional |
|
|
In Institutes, Colleges, Universities, etc., with an employment or statutory relationship |
Job |
|
| Commercial agents and commission agents |
They bring the interested parties closer together without assuming the risk and fortune of the operations. |
Professional |
|
They assume the risk and fortune of commercial operations or operate in their own name |
Business |
|
|
With an employment relationship (of a common or special nature) with the company they represent without self-organization of means of production and/or human resources |
Job |
|
| Lawyers |
Amounts received during work shift |
Professional |
|
Amounts received in the free exercise of their profession |
Professional |
|
|
Amounts received as salary from a company (even if they are registered in their respective professional associations) |
Job |
|
| Intellectual or industrial property |
Authors who publish their own works |
Business |
|
Authors who do not publish their own works and order means of production on their own |
Professional |
|
|
Authors who do not edit their works and do not order means of production |
Job |
|
| Conferences, colloquia, seminars and similar |
In general terms |
Job |
|
If there is self-management of means of production |
Professional |
|
| Messengers |
Job |
|
| Insurance agents, sub-agents and brokers and their commercial collaborators (1) |
Professional |
|
| ONCE coupon sellers |
Job |
|
| Official distributors of the commercial network of the public business entity of State Lotteries and Betting (LAE) |
Professional |
|
| Pharmacists |
Sale of pharmaceutical products |
Business |
|
Analysis and preparation of master formulas |
Professional |
|
| Notaries, Registrars and Customs Agents |
Professional |
|
(1) Article 326 of the Commercial Code provides that, among others, the sales made by the owners and farmers or ranchers of the fruits or products of their crops or livestock, or of the species in which the rents are paid, will not be considered commercial. as well as the sales that, of the objects built or manufactured by the artisans, they make in their workshops. (Back)