Spain’s CNAE update: a key change for businesses
On January 15, 2025, Royal Decree 10/2025 was published, approving the new National Classification of Economic Activities (CNAE) 2025, replacing the 2009 version. This modification represents a significant update aimed at modernizing the system and reflecting the current economic reality, aligning it with international standards.
What is the CNAE and why is it being updated?
The CNAE groups and classifies economic activities in Spain, being fundamental for statistical compilation, Social Security contribution calculations, and work accident tariffing. The last update was in 2009, and since then, the economy has evolved, with new economic activities emerging and others gaining relevance. Therefore, the update was necessary.
Obligations and deadlines
With the entry into force of the new CNAE, companies must communicate their updated economic activity to the Social Security Treasury (TGSS) before June 30, 2025. This procedure is mandatory for both those already registered and those registering after the publication of the rule. It is crucial to update this information, as it is used to calculate Social Security contributions, based on the degree of danger or risk of the activities.
Since March 2025, companies must adapt to the new professional classification, indicated in the RED News Bulletin 2/2025.
CNAE-2025 code assignment
The assignment of the new code will depend on the taxpayer’s economic activity. If the current CNAE-2009 code is broken down into several CNAE-2025 codes, it will be necessary to communicate to the TGSS the CNAE-2025 code corresponding to each affected CCC. For this purpose, the Virtual Office of the RED System has implemented a functionality to consult and select the possible CNAE-2025 codes applicable to each CCC.
On the other hand, it will not be necessary to communicate the new CNAE-2025 code when both remain the same: in that case, it will be assigned automatically.
Navigating these legal changes in Spain requires expertise in accounting, payroll, and tax compliance. Auxadi, headquartered in Spain and backed by over 45 years of local expertise alongside a global presence in more than 50 countries, is uniquely positioned to provide that support. We offer a comprehensive suite of services designed to ensure compliance and operational efficiency within the Spanish market.
Can Auxadi help?
Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.
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