7.5.2.1. Activities carried out and ownership

KEY INDICATING THE TYPE OF ACTIVITY

In this box you will select the type or nature of the activity from one of the following six:

1. Business activities of a commercial nature

   Those business activities that are classified as such in accordance with the provisions of the Commercial Code have a commercial character.

   In general, all activities that should not be included in any of the following numbers will be classified in this section.

2. Agricultural and livestock activities

   Agricultural or livestock activities are understood to be those through which natural, plant or animal products are obtained directly from farms and are not subjected to transformation, processing or manufacturing processes.

   Any activity for which registration in a section corresponding to industrial activities in the rates of the Tax on Economic Activities is required shall be considered a transformation, production or manufacturing process.

   Agricultural and livestock activities include:

   1. Independent livestock.

   2. The provision, by farmers or ranchers, of accessory work or services of an agricultural or livestock nature, with the means that are ordinarily used on their farms.

   3. Livestock breeding, keeping and fattening services.

3. Other non-commercial business activities

   This issue includes:

   • Forestry activities

   • Craft activities, provided that the sales of the objects constructed or manufactured are carried out in the artisans' own workshops.

4. Professional activities of an artistic or sporting nature

   Artistic and sporting activities are included in the Third Section of the Rates of the Tax on Economic Activities.

5. Other professional activities

   Apart from the artistic and sporting activities indicated in the previous key, professional activities are, as a general rule, those included in the Second Section of the Rates of the Tax on Economic Activities (even if they are carried out by joint property companies and other entities under an income attribution regime, who are required by the IAE regulations to register in the corresponding or analogous section of the First Section).

   In particular, income derived from the exercise of liberal professions is considered as such.

IAE GROUP OR HEADING

The heading will be selected, if it is a business activity, or the group, if it is professional, in which the activity is classified for the purposes of the Tax on Economic Activities.

If the taxpayer carries out several activities under the same key, the classification must be recorded in the IAE. of the main one (the one from which the greatest volume of income has been obtained).

Exceptionally, if the activity carried out does not require registration in the Economic Activities Tax, this box will be left blank.

CRITERIA FOR TEMPORAL ALLOCATION OF COLLECTIONS AND PAYMENTS

These boxes will be checked by the holders of non-commercial business activities or professional activities who opt or have opted for the temporary imputation criterion. of collections and payments.

Attention : This option must necessarily refer to all activities carried out by the same owner.

METHOD OF DETERMINING NET INCOME

You must mark with an "X" the box corresponding to the method of determining net income: Normal or Simplified.

PARTIAL PAYMENTS AND WITHHOLDINGS

You must record the withholdings and payments on account and the fractional payments corresponding to all economic activities, including the fractional payments of activities carried out under the special income attribution regime in Section M "Calculation of the tax and result of the declaration" boxes 0561 and 0566 on page 17 of the declaration.

BUSINESS AND PROFESSIONAL ACTIVITIES (art. 95.2 Rgl.)

BUSINESS ACTIVITIES

As a general rule, income from business activities is that which is derived from the exercise of activities included in the First Section of the Rates of the Tax on Economic Activities.

In particular, this consideration applies to the income from extractive, manufacturing, trade or service provision activities, 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 is derived from the exercise of activities included in the Third Section of the Rates of the Tax on Economic Activities.

2. Other professional activities

   As a general rule, income from professional activities is also derived from the exercise of activities included in the Second Section of the Rates of the Tax on Economic Activities (even if they are carried out by joint property companies and other entities under an income attribution regime, who are required by the IAE regulations to register under the corresponding or analogous section of the First Section).

   In particular, income derived from the exercise of liberal professions is considered as such.

SPECIAL CASES

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 exploit it is transferred and it does not involve the self-management of means of production and human resources or one of both, for the purpose of participating in the production or distribution of goods or services, in which case it will be classified as income from economic activities.

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

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

2. Commission Agents

   Professional income is that obtained by commission agents who limit themselves to bringing together or approximating interested parties for the celebration of a contract.

   On the contrary, it will be understood that they are not limited to carrying out operations typical of commission agents when, in addition to the function described in the previous paragraph, they assume the risk and venture of such commercial operations, in which case the performance will be included among those corresponding to business activities.

   The remuneration obtained by commission agents linked by a common or special employment relationship with the company they represent, is in all cases considered to be work performance.

3. Teachers

   Professional income is that obtained by teachers, whatever the nature of the teaching, who carry out the activity, either at their home, private homes or in an academy or open establishment, without an employment or statutory relationship.

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

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