Classification of economic activity (IAE)

Activities under the direct estimation of Personal Income Tax ( Personal Income Tax) are classified according to the activity heading of the Economic Activities Tax (IAE). In this statistic, it is broken down to four digits (IAE Group), and tables are also presented with a breakdown of three digits (IAE Group) and two digits (IAE Division). In the case of corporate companies, each one has been assigned an IAE code based on the main activity they carry out, in this way comparisons can be made between the types of companies according to economic activity.

See Annex IV of Activity Classifications.