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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

2.1.3 Classification of activities

The electronic headquarters of the Tax Agency incorporates a "Search for activities and their tax obligations" , where you can consult the groups or headings in which the economic activities included in the Rates of are classified. IAE ##2##as well as the codes of uncategorized activities such as agricultural, dependent livestock, forestry, fishing and mussel production activities. In addition, you will be able to obtain the tax obligations for each of them based on the taxpayer's profile.

The ordered list of activities included in the rates of the IAE has attempted to adjust to the National Classification of Economic Activities prepared by the National Institute of Statistics to classify companies and establishments in a country into categories. homogeneous.

The classification of activities in the rates of 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 (section 1), professional (section 2) and artistic (section 3) activities. And within each section, in divisions, in groupings, in groups and in headings with the description, content and quota of each activity.

In the model 036 or 037 the corresponding heading must be entered according to the activity carried out. In the search engine for activities and their tax obligations you will find information about the heading or headings of the Rates of IAE that would correspond to the activity carried out. Likewise, it allows determining the tax obligations derived from the activity if it indicates its tax profile.

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Search engine for activities and their tax obligations National Classification of Economic Activities - National Institute of Statistics Real Decreto legislativo 1175/1990, de 28 de septiembre,

por el que se aprueban las tarifas y la instrucción del Impuesto sobre Actividades Económicas.