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Authors who do not publish their own works and order their own means of production |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Authors who do not publish their works and do not order means of production |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) Article 326 of the Commercial Code provides that, among others, sales made by owners and farmers or ranchers of the fruits or products of their crops or livestock, or of the species in which rents are paid to them, as well as sales made by artisans in their workshops of objects constructed or manufactured, shall not be deemed commercial. (Back)