The economic fabric evolves, and with it must also evolve the way professional activities are classified. Royal Decree 10/2025, of January 14, introduced an important update to the National Classification of Economic Activities (CNAE), a change that all self-employed individuals, companies and authorized networks must take into account before June 30, 2025.
What is CNAE and why is it so important?
CNAE is a numerical code that identifies the economic activity of a business or professional. It has no fiscal purpose, but rather statistical, and allows organizations like the INE to know and analyze the economic reality of the country.
When a person registers as self-employed or as a company, they must select a CNAE code that describes their main activity. This, although sometimes confused, is not the same as the IAE (Tax on Economic Activities), which does have tax effects. Both codes are related, but they serve different functions.
Why was it updated now?
The last update of CNAE codes dated from 2009, so many emerging sectors were not properly reflected in that listing. The new 2025 classification responds to the need to adapt the statistical structure to the current economic reality, in which new activities linked, for example, to digitalization, sustainability or technological services have gained strength.
Which self-employed individuals or companies must communicate changes?
The General Treasury of Social Security (TGSS) detailed how to proceed according to the case:
- If your 2009 CNAE code has a direct equivalence with a 2025 one, you don’t need to do anything: the change is made automatically.
- If your old code has several possible equivalences, you must choose the one that best fits your current activity and communicate it.
- If your activity has changed or is not well classified, you must also perform the update manually.
Important: The communication of the new code must be done through the IMPORTASS portal before June 30, 2025.
What happens if I don’t make the change?
Although currently the TGSS has not announced specific sanctions, not updating the CNAE can generate problems in other procedures, such as Social Security contributions or social insurance management. Let’s remember that CNAE can influence aspects such as the type of risks covered or access to certain aid or bonuses.
How is the procedure carried out?
The process is completely digital and is managed from the IMPORTASS portal, in the “CNAE code communication” section. Authentication can be done through Cl@ve PIN or Permanent, SMS (if the number is registered with Social Security) or digital certificate or electronic DNI.
Even if your change is going to be made automatically, it is recommended to access the portal to verify that the assigned code is correct. If you have any doubts about how to make the change, don’t hesitate to contact the advisors of the Economic Office.
