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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 14: WHAT IS CONSIDERED THE BENEFIT OF AN INDEPENDENT SERVICES

     

    For the purposes of this Law, the benefit of an independent services is considered: (RLIVA: Art. 48)

  • The provision of obligations to have a person perform in favor of another, regardless of the act that gives cause to it and the name or classification given to that act by other laws. (RLIVA: Art. 33) (RLIVA: Art. 34)

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  • The transport of people or goods. (RLIVA: Art. 17) (RLIVA: Art. 32)

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  • Insurance, consolidation, and guarantee.

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  • The mandate, the commission (RLIVA: Art. 35), mediation, agency, representation, brokerage, consignment, and distribution.

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  • Technical assistance and technology transfer.

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  • Any other obligation to give, not to do or to allow, assumed by one person for the benefit of another, provided that it is not considered by this Law as alienation or temporary use or enjoyment of property.

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    The benefit of an independent services is not considered to be performed in a subordinate manner by means of the payment of remuneration, nor the services for which income is received that the Law on Income Tax (Ley del Impuesto sobre la Renta) assimilates to said remuneration.

    It will be understood that the benefit of independent services has the characteristic of personnel, in the case of the activities indicated in this article that do not have the nature of business activity.