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Practical Handbook for 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 "Financial year" field shall be automatically filled in line with the start and end dates of the tax period in question, entering the digits corresponding to the year in which the financial year begins.

  • In the field "Type of year", the numbers 1, 2 or 3 shall be automatically shown, as follows:

    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 Agricultural Cooperative "X", whose financial year runs from 1 June 2021 to 31 May 2022, the section concerning the type of financial year shall be completed as follows:

    Type of financial year:2

  • In the "CNAE Code (2009) main activity" field, the reporting entity must enter the four-digit code relating to the National Classification of Economic Activities (CNAE) that corresponds to the activity accounting for its highest volume of operations.

    A tener en cuenta:

    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 under Royal Decree 475/2007, of 13 April (Official State Gazette of 28 April), which approves the National Classification of Economic Activities 2009 (CNAE-2009).

    In this table, use the "arrow up" and "arrow down" keys to search for the corresponding activity and press "Enter" so that the completion form automatically enters the code.

    The Tax Agency's E-Office has incorporated the tool "Buscador de actividades" which offers the heading or headings of the Tariffs of IAE, based on a description based on one or more 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.