7.5.2.1. Activities carried out and ownership

INDICATIVE KEY OF THE TYPE OF ACTIVITY

In this box, the type or nature of the activity will be selected from one of the following six:

1. Business activities of a commercial nature

   Those business activities that are thus qualified in accordance with the provisions of the Commercial Code have a commercial nature.

   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.

   A transformation, elaboration or manufacturing process will be considered any activity for which registration in an heading corresponding to industrial activities in the rates of the Tax on Economic Activities is mandatory.

   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, guarding and fattening services.

3. Other non-commercial business activities

   This number includes:

   • Forestry activities

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

4. Professional activities of an artistic or sporting nature

   Artistic and sporting activities are those 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 developed by communities of goods and other entities under attribution regime). of income, who are required by the IAE regulations to register in the correlative or analogous heading of the First Section).

   In particular, income derived from the exercise of liberal professions has this consideration.

GROUP OR HEADING IAE

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 Economic Activities Tax.

If the taxpayer develops several activities framed in 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 with the Economic Activities Tax, this box will be left unfilled.

CRITERIA FOR TEMPORARY ALLOCATION OF COLLECTIONS AND PAYMENTS

These boxes will be checked by 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 DETERMINATION OF NET INCOME

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

FRACTIONAL PAYMENTS AND WITHHOLDINGS

You must record the withholdings and deposits 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 0599 and 0604 on page 17 of the declaration.

BUSINESS AND PROFESSIONAL ACTIVITIES (art. 95.2 Rgl.)

BUSINESS ACTIVITIES

Income from business activities, as a general rule, is that derived from the exercise of the activities included in the First Section of the Rates of the Economic Activities Tax.

In particular, the income from extractive, manufacturing, commerce or service provision activities has this consideration, 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 are those derived from the exercise of the activities included in the Third Section of the Rates of the Tax on Economic Activities.

2. Other professional activities

   Income from professional activities are also, as a general rule, those derived from the exercise of the activities included in the Second Section of the Rates of the Tax on Economic Activities (even if they are developed by communities of goods and other entities under the regime of attribution of income, who are required by the IAE regulations to register in the correlative or analogous heading of the First Section).

   In particular, income derived from the exercise of liberal professions has this consideration.

SPECIAL ASSUMPTIONS

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 its exploitation is transferred, and does not involve the management of means of production and human resources on one's own account. or one of both, with the purpose of intervening in the production or distribution of goods or services, in which case they will be classified as income from economic activities.

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

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

2. Commission agents

   Professional returns are those obtained by commission agents who limit themselves to approaching or approaching interested parties for the execution of a contract.

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

   The remuneration obtained by commission agents linked through an employment relationship, common or special, with the company they represent, has in any case the nature of work performance.

3. Teachers

   Professional returns are those obtained by teachers, regardless of the nature of the teaching, who carry out the activity, either at home, in private homes or in an academy or open establishment, without an employment or statutory relationship.

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

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