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Practical Manual of Companies 2022.

CNAE code (2009) main activity - Agricultural and/or livestock activities

In this box on page 1 of form 200, you must fill in the following fields:

  • 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 13 of April ( 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 » has been incorporated into the Tax Agency's electronic headquarters, offering the heading or headings of the IAE Rates, 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.

  • In the event that the reporting entity develops agricultural and/or livestock activities , it must mark with an "X" the box corresponding to field «Agricultural and/or livestock activities » and complete the box “Communication of the net amount of the turnover” on page 21 of form 200, where you must report the net amount of the turnover of the total agricultural and/or livestock activities (box [01897]), as well as other operating income from said activities (box [01901 ]).