The following activities shall be deemed commercial activities if practiced as a profession: 1. Brokerage. 2. Commercial agency. 3. Commission agency. 4. Commercial representation. 5. Supply contracts. 6. Purchase and sale of land or real property with the intent of realizing profit by selling such land or real property as is or after being developed or partitioned. 7. Land transport. 8. Real estate activities if the contractor undertakes to supply materials or workers. 9. Extractive industries of natural resources. 10. Tourism, travel, export, import and customs clearance activities, as well as services and recruitment offices. 11. Printing, publishing, photography, recording and advertisement activities. 12. Industry. 13. Animal and fishery resources activities. 14. Labor Hire Services. 15. Leasing out or leasing houses, apartments and rooms, furnished or unfurnished, with the intent of sub-leasing them. 16. Creating, selling, leasing out and managing electronic platforms, websites, smart applications, data and artificial intelligence and other activities of digital transformation.
Interpretation and application must be checked against the official text and current version.