18 SELF-EMPLOYMENT INCOME

18.1 DEFINITION Income deriving from the exercise of profession and more specifically from the exercise of an habitual profession although not exclusive of other self-employment activity than those regulated in Chapter VI of the Income Tax Code (Art. 53 Co. 1 Income Tax Code) i.e. business incomes Essentially intellectual or otherwise purely personal linked to the ability expressed in the activity Autonomy in carrying out the activity that distinguishes that income from that of employees Habitual and professional activity that differentiates such income different from those referred to in Article. Co. 67 1 letter. the Income Tax Code. The non-commercial nature of the activity that typically characterizes the income-generating activities enterprise (art. 55 Co. 1 Income Tax Code).