2.1.3 Classification of activities
The Tax Agency's electronic headquarters incorporates a "Search engine for activities and their tax obligations"where you can consult the groups or headings in which the economic activities included in the Tariffs are classified. IAE as well as the codes for non-categorized activities such as agricultural, dependent livestock, forestry, fishing and mussel production activities. These groups or headings are accompanied by the corresponding National Classification of Economic Activities CNAE 2025 codes.
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.
Activity search engine and its 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.