The following activities shall, by virtue of their nature, be considered as commercial activities: 1. The purchase of tangible and intangible movables with the intention of selling them at a profit, whether sold at the same condition or after being transformed or manufactured. 2. The purchase or renting tangible and intangible movables with the intent of renting them out. 3. The sale or renting out of movables purchased or rented as mentioned above. 4. Transactions of banks, currency exchange service providers, stock market, investment companies, trust funds, financial institutions and all kinds of other financial brokerage operations. 5. All kinds of transactions related to commercial papers, irrespective of the capacity of the parties concerned therein or the nature of the transactions for which they were created. 6.All sea and air navigation activities, including: a. The construction, sale, purchase, renting out, chartering, repair or maintenance of vessels and aircraft, as well as sea and air shipments, including maritime and air transport; b. The sale or purchase of vessel and aircraft supplies, tools, materials and suppling them with provisions; c. Stevedoring; and d. Maritime and aircraft loans. 7. Acts related to the establishment of commercial companies. 8. Current account. 9. All kinds of insurances. 10. Sale in public auctions, except for auctions made by the judicial authority. 11. Hotels, restaurants, cinemas, theaters, playing fields/playgrounds and amusement parks activities. 12. Water, electricity and gas production, transfer and distribution activities. 13. Publication of newspapers and magazines with the intent of realizing profit through the publishing of advertisements, news and articles. 14. Post and communications activities. 15. Radio and Television broadcasting and recording and shooting studios activities. 16. Activities of public warehouses and the pledges created over the property deposited therein. 17. Activities of virtual assets.
Interpretation and application must be checked against the official text and current version.