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Practical Handbook for Companies 2025.

CNAE code (2025) main activity - Agricultural and/or livestock activities

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

  • In the field"CNAE code (2025) main activity"The reporting entity must provide the four-digit code relating to the National Classification of Economic Activities (CNAE) that corresponds to its activity with the highest volume of operations.

    Keep in mind:

    This field displays a table with the codes of theNational Classification of Economic Activities 2025 (CNAE-2025) corresponding to the list of activities established by Royal Decree 10/2025, of January 14 (BOE of the 16th), which approves the National Classification of Economic Activities 2025 (CNAE-2025).

    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 tool «Search engine for activityand their tax obligations» which provides information on the groups or headings in which the economic activities included in the tariffs are classified IAE, starting from a description based on one or more significant words of the activity to be carried out. Also shown for informational purposes are the national codes for economic activity (CNAE-2025) 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]).