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A professor who buys and sells properties at auctions has enquired whether their profits constitute income from economic activities or capital gains. The DGT indicates that this will depend on whether the taxpayer organises their own means of production or human resources.
Question posed: Whether the income obtained through said operations is considered income from economic activities, or capital gains and losses.
For the sale and purchase of real estate to constitute an economic activity, there must be an organization on one's own account of means of production and human resources, or one of the two. If such organization does not occur, the income obtained is considered capital gains or losses due to the variation in the value of the assets. In the event that it is an economic activity, sales must be classified as the sale of inventory.
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