Skip to main content
Practical Income Manual 2019.

List of activities with the indication of the Group or heading of the Tax on Economic Activities (IAE) that corresponds to it and the signs or modules provided for each activity

(*) Any day of the year.
Group or heading of the Tax on Economic Activities ( IAE )ActivityMaximum magnitude
--- Punting mussel production 5 punts (*)
419.1 Bread and pastry industries 6 employees
419.2 Bakery, pastry and cookie industries 6 employees
419.3 Fried dough manufacturing industries 6 employees
423.9 Elaboration of fried potatoes, popcorn and things like that 6 employees
641 Retail trade of fruits, vegetables and tubers 5 employees
642.1, 2, 3 and 4 Retail trade of meat and offal; of processed meat products and derivatives 5 employees
642.5 Retail sale of eggs, poultry, farm rabbits, game; and products derived from them 4 employees
642.6 Retail trade, in offal stores, of viscera and offal from slaughter animals, fresh and frozen 5 employees
643.1 and 2 Retail trade of fish and other fishing and aquaculture products and snails 5 employees
644.1 Retail trade of bread, pastries, confectionery and similar products and of milk and dairy products 6 employees
644.2 Bread, special breads and cakes delivery 6 employees
644.3 Retail trade of pastry, pastries and confectionery products 6 employees
644.6 Retail sale of fried dough, with or without toppings or fillings, potato chips, snack products, nuts, sweets, chocolate preparations and soft drinks 6 employees
647.1 Retail trade of any type of food and beverage products in establishments with a seller 5 employees
647.2 and 3 Retail trade of any type of food and beverage products on a self-service or mixed basis in establishments whose sales room has an area of less than 400 square meters 4 employees
651.1 Retail trade of textile products, home textiles, carpets and similar items and upholstery items 4 employees
651.2 Retail trade of all types of clothing and headgear 5 employees
651.3 and 5 Retail sale of lingerie, corsetry and special garments 3 employees
651.4 Retail trade of haberdashery and parcel items 4 employees
651.6 Retail sale of footwear, leather and imitation goods or substitute products, belts, wallets, bags, suitcases and travel items in general 5 employees
652.2 and 3 Retail trade of drugstore products, perfumery and cosmetics, cleaning products, paints, varnishes, solvents, papers and other products for decoration and chemicals, and articles for hygiene and personal hygiene 4 employees
653.1 Furniture retail 4 employees
653.2 Retail trade of electrical and electronic materials and devices, household appliances and other household appliances powered by other types of energy other than electricity, as well as kitchen furniture 3 employees
653.3 Retail trade of household items, hardware, ornaments, gifts or entertainment (including jewelry and small appliances) 4 employees
653.4 and 5 Retail trade of construction materials, sanitation items and furniture, doors, windows, blinds, etc. 3 employees
653.9 Retail trade of other household furnishings nec 3 employees
654.2 Retail trade of accessories and spare parts for land vehicles 4 employees
654.5 Retail trade of all types of machinery (except household, office, medical, orthopedic, optical and photographic appliances) 3 employees
654.6 Retail trade of covers, belts and air chambers for all types of vehicles 4 employees
659.2 Retail sale of office furniture and office machines and equipment 4 employees
659.3 Retail trade of medical, orthopedic, optical and photographic apparatus and instruments 3 employees
659.4 Retail sale of books, newspapers, stationery and writing articles, drawing and fine arts articles, except in kiosks located on public roads 3 employees
659.4 Retail sale of newspapers, magazines and books in kiosks located on public roads 2 employees
659.6 Retail sale of toys, sporting goods, sports clothing, footwear and headgear, weapons, cartridges and pyrotechnic items 3 employees
659.7 Retail trade of seeds, fertilizers, flowers and plants and small animals 4 employees
662.2 Retail trade of all types of items, including food and beverages, in establishments other than those specified in group 661 and in section 662.1 3 employees
663.1 Retail sale outside a permanent commercial establishment of food products, including beverages and ice cream 2 employees
663.2 Retail trade outside a permanent commercial establishment of textile and clothing articles 2 employees
663.3 Retail sale outside a permanent commercial establishment of footwear, furs and leather goods 2 employees
663.4 Retail sale outside a permanent commercial establishment of drugstore and cosmetic items and chemical products in general 2 employees
663.9 Retail sale outside a permanent commercial establishment of other classes of goods nec 2 employees
671.4 Two-star restaurants 10 employees
671.5 One-fork restaurants 10 employees
672.1, 2 and 3 Coffee shops 8 employees
673.1 Special category cafes and bars 8 employees
673.2 Other cafes and bars 8 employees
675 Services in kiosks, boxes, barracks or other similar premises 3 employees
676 Services in chocolate shops, ice cream parlors and horchaterias 3 employees
681 Accommodation service in one or two star hotels and motels 10 employees
682 Accommodation service in hostels and pensions 8 employees
683 Accommodation service in boarding houses and guests 8 employees
691.1 Repair of home electrical devices 3 employees
691.2 Repair of motor vehicles, bicycles and other vehicles 5 employees
691.9 Shoe repair 2 employees
691.9 Repair of other consumer goods nec (except shoe repair, restoration of works of art, furniture, antiques and musical instruments) 2 employees
692 Industrial machinery repair 2 employees
699 Other repairs nec 2 employees
721.1 and 3 Urban transport by bus and for travellers by highway 5 vehicles (*)
721.2 Transport by auto taxi 3 vehicles (*)
722 Goods transport by road 4 vehicles (*)
751.5 Greasing and car wash 5 employees
757 moving services 4 vehicles (*)
849.5 Courier and delivery transportation, when the activity is carried out exclusively with its own means of transportation 5 vehicles (*)
933.1 Teaching driving of land, water, aeronautical vehicles, etc. 4 employees
933.9 Other teaching activities, such as languages, dressmaking, typing, shorthand, preparation for exams and competitions and similar nec 5 employees
967.2 schools and services of sport perfectioning 3 employees
971.1 Dyeing, dry cleaning, washing and ironing of ready-made clothes and used clothing and household items 4 employees
972.1 Services of hairdresser for women and men 6 employees
972.2 Salons and beauty institutes 6 employees
973.3 Document copying services with photocopy machines 4 employees