2.1.3 Classification of activities
The Electronic Headquarters of the Tax Agency includes a "Activity search engine and its tax obligations" , where you can consult the groups or sections in which the economic activities included in the IAE Rates are classified, as well as the codes of the non-categorized activities such as agricultural, dependent livestock, forestry, fishing and mussel production activities. In addition, you can obtain the tax obligations for each of them based on the taxpayer's profile.
The ordered list of activities included in the IAE rates has attempted to conform to the National Classification of Economic Activities prepared by the National Institute of Statistics to classify companies and establishments in a country into homogeneous categories.
The classification of activities in the rates of the IAE must be carried out in accordance with Royal Legislative Decree 1175/1990, of September 28, by which the rates and instructions of the Tax on Economic Activities are approved , where they are grouped into 3 sections : business activities (section 1), professional activities (section 2) and artistic activities (section 3). And within each section, in divisions, in groupings, in groups and in headings with the description, content and quota of each activity.
In model 036 or 037 the section that corresponds to the activity carried out must be entered. In the search engine for activities and their tax obligations you will find information on the section or sections of the Rates that would correspond to the activity you carry out. It also allows you to determine the tax obligations arising from the activity if you indicate your tax profile.
por el que se aprueban las tarifas y la instrucción del Impuesto sobre Actividades Económicas.