Financial year and type of financial year/CNAE code (2009) main activity
In this box on page 1 of form 200, you must fill in the following fields:
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Field "Fiscal Year" will be automatically filled in according to the start and end dates of the tax period being declared, recording the digits corresponding to the year in which the fiscal year began.
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In field «Type of exercise » , the numbers 1, 2 or 3 will be automatically reflected, according to the following detail:
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When the 12-month financial year coincides with the calendar year.
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When the 12-month financial year does not coincide with the calendar year..
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When the financial year is less than 12 months.
Example:
In the case of Agricultural Cooperative "X", whose financial year runs from 1 June 2020 to 31 May 2021, the section concerning the type of financial year shall be completed as follows:
Type of financial year: 2
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In field "CNAE code (2009) main activity" the reporting entity must enter the four-digit code for the National Classification of Economic Activities (CNAE) that corresponds to its activity with the highest volume of operations.
Keep in mind:
This field shows a table with the codes of the National Classification of Economic Activities 2009 (CNAE-2009) corresponding to the list of activities established by Royal Decree 475/2007, of April 13 ( BOE of the 28th), which approves the National Classification of Economic Activities 2009 (CNAE-2009).
In this table, use the "arrow up" and "arrow down" keys to find the corresponding activity and press "Enter" for the code to be automatically entered into the form.
The "Activity Finder" tool has been incorporated into the Tax Agency's website, which offers the section or sections of the IAE Rates, based on a description based on one or more significant words of the activity to be carried out. It also shows the national economic activity codes (CNAE) that correspond, where applicable, to each heading.