Skip to main content
Practical Manual of Companies 2021.

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:

    1. When the 12-month financial year coincides with the calendar year.

    2. When the 12-month financial year does not coincide with the calendar year..

    3. When the financial year is less than 12 months.


    In the case of Agrarian Cooperative "X", whose financial year runs from June 1, 2021 to May 31, 2022, the section referring to the type of year will 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, you must search with the "up arrow" and "down arrow" keys for the corresponding activity and press "Enter" so that the completion form automatically enters the code.

    The tool « Activity search engine » has been incorporated into the Tax Agency's electronic headquarters, which offers the heading or headings of the Rates IAE ##3##, 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.