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Practical manual for Income Tax 2022.

Table: tax qualification of the income obtained in the development of certain activities

Tax qualification of income obtained from the development of certain activities
ActivitySituationsQualification
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Authors who do not publish their own works and order their own means of production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Authors who do not publish their works and do not order means of production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)