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:
-
The “Year” field will be filled in automatically according to the start and end dates of the tax period being declared, with the digits corresponding to the start year of the year being entered.
-
In the field «Exercise type » , the numbers 1, 2 or 3 will be automatically reflected, according to the following detail:
-
When the 12-month financial year coincides with the calendar year.
-
When the 12-month financial year does not coincide with the calendar year..
-
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
-
-
In field "CNAE Code (2009) main activity" the reporting entity must enter the four-digit code related to the National Classification of Economic Activities (CNAE) that corresponds to its activity with the highest trading volume.
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 28), 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 Search" tool has been incorporated into the Tax Agency's website , which offers the heading or headings of the IAE Rates, starting from a description based on one or several 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.