Table: 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 together or approximate interested parties without assuming the risk and venture of operations. |
Professional |
|
They assume the risk and venture of commercial operations or operate on their own behalf |
Business |
|
|
With an employment relationship (of a common or special nature) with the company they represent without self-employment of means of production and/or human resources |
Job |
|
| Lawyers |
Amounts received on duty |
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Authors who do not publish their own works and order their own means of production |
Professional |
|
|
Authors who do not publish their works and do not order means of production |
Job |
|
| Conferences, colloquia, seminars and the like |
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) Workers of insurance companies or the aforementioned intermediaries, even if they produce some insurance exceptionally, receive income from work. (Back)