CNAE-2025: How does the new classification affect your business?
The CNAE-2025 in Spain is the new business classification system that this year comes into force for Social Security purposes. We explain what the main changes are and your obligations with the administration.
What are the main elements of the CNAE-2025 Spain
The different economic activities to which a company is dedicated have an identification.
This is used for statistical purposes and is called the National Classification of Economic Activities (CNAE).
This classification depends on the Government of Spain, established by the Ministry of Economy, and serves to identify each company with a 4-digit numerical code.
Royal Decree 10/2025 establishes the following levels for the classification of each company:
- Section: this is the global sector of activity to which you are dedicated. It is classified between the letters A and V and, for this, a number of two numbers is established. For example, here we would refer to agriculture as a sector, the 01. In this way, it is easy to know if a company is dedicated to agriculture, real estate or certain advertising services.
- Group: offers a higher level of detail of the professional activity, and for this a digit is used. These are placed after the first division or activity section. As a second level, we would talk about perennial crops, which would be the 2.
- Class: in this case, you would already enter the specific activity to which the company is dedicated. Following the example, we would talk about vine cultivation, which is a perennial crop. A digit is also added, which will be 1 in this case. In short, the class allows you to know what the purpose of the company is.
Therefore, a company dedicated to the cultivation of the vine will have the CNAE-2025 01.21.
It is very important to point out that this code is not the heading for the personal income tax nor is it a substitute for your tax obligations.
Having it clear is essential to avoid problems because it is an issue that lends itself to confusion.
These four figures give us all the necessary information so that, for statistical purposes, a company can be classified.
In fact, the CNAE has existed for decades, but the last modification was in 2009.
This change therefore affects a large number of companies and self-employed, so that it cannot be disdained.
Although there has been some partial update, it is now when the system has been reformed.
What obligations do you have with the CNAE-2025 in Spain?
The CNAE-2025, although it has a statistical purpose, it does generate obligations for companies.
We highlight the fact that you have to communicate it in the administrative records of the General Treasury of Social Security.
And this has to be done between March 1 and June 30, 2025. The obligation is for companies and corporate self-employed.
This code must be included in the Deeds of Incorporation of the companies and in the Mercantile Registry, but also when there is a General Meeting and budgets or a change of corporate name are established.
Therefore, adapting it goes beyond communication, because you will have to use it frequently.
We add the fact that this obligation exists for all companies that operate in the territory of the European Union, hence having the nomenclature up to date is necessary to operate in any instance.
It is important to note that an incorrect classification can bring you administrative problems.
In addition, as you have to do the communication, this implies greater bureaucracy.
Although the transition period will end in 2027, companies have to catch up earlier.
Why can there be changes in the CNAE?
The first thing you can think is that you already updated the CNAE code.
And it is true, but this update, in some sectors, has brought with it a change in nomenclature.
So that you don’t have problems, what we recommend is that you consult what the new nomenclature is.
It is very easy to get confused because the emergence of new economic sectors adds complexity to the classification.
The best thing, in these cases, is to have a specialised advisor who tells you what you should do and if it is time to make a change in the name.
After all, you don’t have to expose yourself to problems due to a discrepancy in the interpretation of the codes.
The administration can also be confused and this would delay some important procedures.
Get specialists in the way!
Having the CNAE-2025 code up to date is necessary to avoid problems with the administration.
Are you a professional and have doubts about how to communicate the change?
Don’t worry, at Asesoría Orihuela Costa we have a team of specialists for SMEs and freelancers.
Contact us without obligation!
