Income from business is taxable at a rate of 10%.

Art.4.2.b IRPF and Art.14 IRPF

Income from business activities is for example income from trade or professions.

Economic activities require the organisation , on the taxpayers own account,  of material or human factors of production to produce or distribute goods or  provide services.

The income is deemed to be earned by those who habitually exercise personal and direct control of the means of the production and the human resources required for the activity.

For example : fees paid to company directors.

30% of employment or self-employment earnings, up to a maximum of 5000€ per year, can be deducted from gross General Income if they are used to provide pensions or ancillary death and invalidity benefits. Art. 39.1