Income from economic activities
Income on economic activities is understood as that which comes from personal work and capital, either together or separately, and that represents a self-employed means of production or human resources for the tax payer, with the intention of being involved in the production or distribution of goods or services.
Income on economic activities is that which represents reimbursement for:
Professional arts and sports activities.
Agricultural, livestock and forestry activities.
Coastal fishing.
Earnings as a result of intellectual property.
Earnings as a result of industrial activity.
Technical support.
Trading activities or provision of services, including craftsmanship, building and mining.
Earnings as a result of courses, conferences and seminars.