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Practical Manual for Companies 2023.

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 for the National Classification of Economic Activities (CNAE) that corresponds to its activity with the highest volume of operations.

    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 the 28th), which approves the National Classification of Economic Activities 2009 (CNAE-2009).

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

    The Tax Agency's Electronic Office has incorporated the tool " Search for activities and their tax obligations " which offers the section or sections of the IAE Rates, 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.

  • In the event that the reporting entity carries out 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 it must communicate the Net amount of the turnover of the total of the agricultural and/or livestock activities (box [01897]), as well as other operating income from said activities (box [01901]).