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Activity finder and its tax obligations

This tool provides information on the groups or headings into which the economic activities included in the IAE Rates are classified, as well as the tax obligations corresponding to a specific economic activity and a specific tax profile defined by the user.

Optionally, it allows you to obtain a written copy in PDF format, for which you must authenticate yourself with an electronic Certificate or with the Cl@ve system, and provide an email account to send you the link to the PDF file.

To access and obtain all this information, enter one or more significant words of the activity to be classified or the code of a group or section and press the "Search" button.

Help

If the search engine offers you several headings for the activity described, to determine the most appropriate one you must click on “See details” for each of them.

Information displayed

  • Code and type of activity, Section, Division, Grouping, Group and Heading.

  • Activity description and extended description: It is the name of the group or heading.

  • Additional activities: Details other activities included in the heading or group.

  • INFORMA FAQs: Specify other activities included in the section or group contained in the INFORMA frequently asked questions.

  • Queries from the General Directorate of Taxes: Lists other activities included in the General Directorate of Taxes' queries.

  • Synonyms for activity: To facilitate searching for the heading.

  • CNAE correlation: The national economic activity codes (CNAE) that, for guidance purposes, could correspond to each heading are shown.

  • Glossary.

What is a business activity?

This is considered to be those classified in Section 1 of the rates, if the activity is carried out in an organization (academy, clinic, etc.).

An entrepreneur is considered be a natural when the activity is carried out not as a manifestation of personal capacity, but as a consequence of placing the activity of a business organization at the service of a business, formally detached from the intrinsic professional personality of the professional.

What is a professional activity

These are considered to be those classified in Section 2 of the rates, provided that they are carried out by natural persons and the activity is carried out directly and personally.

professional is considered to be someone who, acting on their own account, personally carries out the activity in question.

What is an artistic activity?

This is considered to be those classified in Section 3 of the rates, regardless of the nature of the taxpayer who carries them out, whether it is a natural person, legal entity or entity of article 35.4 of the LGT.

What is a business activity?

This is considered to be those classified in Section 1 of the rates, if the activity is carried out in an organization (academy, clinic, etc.).

An entrepreneur is considered be a natural when the activity is carried out not as a manifestation of personal capacity, but as a consequence of placing the activity of a business organization at the service of a business, formally detached from the intrinsic professional personality of the professional.

What is a professional activity

These are considered to be those classified in Section 2 of the rates, provided that they are carried out by natural persons and the activity is carried out directly and personally.

professional is considered to be someone who, acting on their own account, personally carries out the activity in question.

What is an artistic activity?

This is considered to be those classified in Section 3 of the rates, regardless of the nature of the taxpayer who carries them out, whether it is a natural person, legal entity or entity of article 35.4 of the LGT.

Updated webpage: 18/November/2024