The basics of the IAE epígrafe:
- What it is: the IAE epígrafe is the code that identifies an activity within the tariffs of the Spanish Tax on Economic Activities (IAE).
- Three sections: business activities (section 1), professional activities (section 2) and artistic activities (section 3).
- One per activity: the registration form is filed separately for each activity and includes its group or epígrafe.
- Freelancers (autónomos): individuals are exempt from the IAE, but they report their activity with the census declaration, form 036.
- Where to look: the Spanish tax agency has an activity search tool that shows the group or epígrafe of each one.
When you register as a freelancer or a company registers its first activity, the form reaches a box that calls for a moment’s thought: the epígrafe. You have to pick a code among hundreds of headings with names like “Otros servicios independientes n.c.o.p.” (other independent services not classified elsewhere), and that choice decides how your activity is classified for the tax agency.
Epígrafes come from the tariffs of the Tax on Economic Activities, approved by Royal Legislative Decree 1175/1990, and they follow a logical structure once it clicks. The sections below take it apart level by level, with examples from the official text, the difference between sections, the freelancer case and the steps to land on the right code in the tax agency’s search tool.
What an epígrafe is
An epígrafe is the heading of the IAE tariffs that describes one specific economic activity. The tax agency explains that activities are grouped into three sections and, within each, into divisions, groupings, groups and epígrafes with the description, content and fee of each activity. Within that classification, the epígrafe sits on the last step, the most detailed one.
If you want to know what the IAE epígrafe is in practice, think of it as the official label for what you do. The registration form must include, among other details, the group or epígrafe, and classifying activities is the job of the State tax administration. With that code, the tax agency knows whether your activity is business, professional or artistic and which fee and tax and census obligations go with it.
The IAE law explains why that label exists. The tax covers the mere exercise, in Spain, of business, professional or artistic activities, whether or not they take place on specific premises and whether or not they are listed in the tariffs. And the Instruction states that this exercise gives rise to the obligation to file the corresponding registration. The epígrafe is the detail that links your real activity to that registration.
How IAE epígrafes are organised
To find your way around the search tool, it helps to know that IAE epígrafes form a tree. Each section splits into divisions, these into groupings, then into groups and, where more detail is needed, into epígrafes with decimals. The table follows a real example from section 1, the business activities section, with the names as they appear in the Official State Gazette (BOE).
| Level | Code | Name in the tariffs (Spanish original) |
|---|---|---|
| Section | 1 | Actividades empresariales (business activities) |
| Division | 8 | Instituciones financieras, seguros, servicios prestados a las empresas y alquileres (financial institutions, insurance, business services and rentals) |
| Grouping | 84 | Servicios prestados a las empresas (business services) |
| Group | 849 | Otros servicios prestados a las empresas n.c.o.p. (other business services not classified elsewhere) |
| Epígrafe | 849.9 | Otros servicios independientes n.c.o.p. (other independent services not classified elsewhere) |
The abbreviation n.c.o.p. means “not classified elsewhere” and has a practical role. Under the tax’s Instruction, activities that do not appear in the tariffs are provisionally classified in the n.c.o.p. group or epígrafe they most resemble by nature. That is why the list of IAE epígrafes is never fully closed: there is always a fallback heading for what does not yet have a name of its own.
Business, professional or artistic
The first thing that settles your epígrafe is the section, because it sets the type of activity. Section 1 brings together business activities: livestock, mining, industrial, commercial and service activities. Section 2 covers professional activities, and section 3 artistic ones. In its search tool, the tax agency sums up the criterion like this: an activity is professional when the individual carries it out directly and personally, and business when it is run through an organisation, such as an academy or a clinic.
Professional epígrafes come with an important condition: section 2 applies only to individuals. When a company carries out an activity from that section, the Instruction requires it to register and pay tax under the corresponding or analogous activity of section 1. A freelance programmer and a programming S.L. (limited company) do the same work, but they do not share an epígrafe. Artistic activities go in section 3, which has groups of their own, such as 013, “Actores de cine y teatro” (film and theatre actors), or 033, “Cantantes” (singers).
Same number, another section: group 751 in section 1 is “Actividades anexas al transporte terrestre” (ancillary land transport activities), and group 751 in section 2 is “Profesionales de la Publicidad, relaciones públicas y similares” (advertising and PR professionals). A code without its section does not identify an activity.
Epígrafes for freelancers
Choosing your epígrafes as a freelancer starts with knowing whether your work is professional or business. Many self-employed jobs fit section 2, which is organised in groups without decimals. Some examples as they appear in the tariffs:
If instead you sell products or provide services through your own organisation, your epígrafe as a freelancer will be in section 1, such as 659.9 for retail of other products or 849.9 for other independent services. In both cases, an individual is exempt from the IAE, so the epígrafe does not trigger a fee: it is used to declare the activity in the census with form 036, which the tax agency specifies for exempt taxpayers.
How to look up your epígrafe
The most direct way to look up the IAE epígrafe is the “Buscador de actividades y sus obligaciones tributarias” (activity and tax obligations search tool) on the tax agency’s online office. It shows the groups or epígrafes of each activity and their indicative correlation with the CNAE. There are four steps.
Type one or more meaningful words about what you do into the search tool, or the code of a group or epígrafe if you already have one in mind, and press “Buscar” (Search).
If several epígrafes appear, open “Ver detalle” (View details) for each one. That is where the full description is, which lets you check which one really fits your activity.
Confirm whether the result belongs to section 1 or section 2. If you work as an individual directly and personally, the professional section is usually the reference; a company uses the business section.
Write the epígrafe in the census registration form, form 036, the form provided for joining the census of businesses, professionals and withholding agents.
The search tool gives more than a number. According to the tax agency, it also shows the tax and census obligations of each activity, and since 1 January 2026 it displays the correlation with CNAE-2025. With the record of the chosen epígrafe saved, any later dealings with your accountant or the tax agency start from the same reference.
Several activities and changes
If you combine two lines of work, you can hold several epígrafes at once. According to the tax agency, the registration must be filed separately for each activity, and the Instruction adds that if several activities are carried out in the same premises, as many minimum municipal fees are due as there are activities, even if the holder is the same. A designer who also teaches courses, for example, declares each activity with its own code.
Activities also evolve, and the law provides for it. Taxpayers must report physical, economic or legal changes that matter for the tax: a taxpayer exempt from the IAE declares a change of activity, a new epígrafe or a deregistration with form 036, and a non-exempt taxpayer with form 840.
What to check before filing the registration
Getting the epígrafe right the first time saves corrections in the census. Before sending form 036, the list comes down to four checks:
Do you have to pay the IAE?
Having an epígrafe does not mean paying the tax. The Local Finance Act exempts individuals, resident or not, and companies and entities with a net turnover below €1,000,000. Those starting an activity are also exempt during the first two tax periods in which they carry it out. The law adds one nuance: an activity does not count as newly started when it was already carried out before under another owner, for example in a merger or a spin-off.
Those who are liable report their registrations, deregistrations and changes with form 840. For a freelancer, and for a company with a net turnover below €1,000,000, the IAE epígrafe is above all a way of classifying the activity for the tax agency, not a bill.
Epígrafe and CNAE
Next to your epígrafe, the search tool’s record shows a CNAE code, and the two are easy to mix up, although they are not the same. By law, epígrafes are ordered, as far as possible, following the National Classification of Economic Activities (CNAE), and the tax agency’s search tool shows the CNAE codes that might correspond to each epígrafe, for guidance only. The CNAE is a statistical classification, and its most recent version is CNAE-2025, approved by Royal Decree 10/2025, which does not repeal CNAE-2009: the administrative registers of the State public sector must be coded with the new one, for statistical purposes, before 1 January 2027. The registration form, by contrast, must include the group or epígrafe.
From census registration to a Vivid business account
When you register your company with Vivid, the sector of activity is one of the details requested, together with its legal form and address. For an account for freelancers, the paperwork normally comes down to your DNI (national ID card), your tax identification number and a document that proves the activity.
Vivid’s pricing for small businesses and freelancers applies to individuals not registered in the Commercial Registry who prove their activity by other accepted means, normally the tax registration. For a company, the business account also asks, depending on the legal form, for documents such as the articles of association or the list of shareholders. What Vivid Business adds to your daily work:
Vivid for your activity: a business account with a Spanish IBAN and invoicing included, built for freelancers and companies. Opening it costs nothing and you apply online, without visiting an office.
With your epígrafe chosen, open your business account
Apply online for a Vivid account for your activity, with a Spanish IBAN, invoicing included and, for freelancers, the Standard plan at €0 per month.
Frequently asked questions
What is an IAE epígrafe?
It is the code the tariffs of the Tax on Economic Activities use to classify an activity. They are organised into three sections (business, professional and artistic) and the code goes into the census registration form.
Does a freelancer pay the IAE?
No. The law exempts individuals from the tax. Even so, the freelancer states their epígrafe when registering in the census with form 036.
Can you have several epígrafes?
Yes. Each activity has its own epígrafe, and the registration is filed separately for each one.
Where do you look up the epígrafe?
In the activity search tool on the tax agency’s online office. Type keywords for the activity or a code and check the detail of each result.
Can a company register under a professional epígrafe?
No. Section 2 of the tariffs applies only to individuals. A company carrying out a professional activity pays tax under the corresponding or analogous activity of section 1.
What if my activity is not in the tariffs?
It is provisionally classified in the group or epígrafe for activities not classified elsewhere (n.c.o.p.) that it most resembles by nature.
What is the epígrafe of a freelance programmer?
In section 2 of the tariffs, group 763 is “Programadores y Analistas de Informática” (programmers and IT analysts). If a company carries it out, the code moves to the analogous activity of section 1, the business section.
Which form is used to change the epígrafe?
With form 036. The tax agency states that it is filed to register in the census and also for changes and deregistration, such as adding one activity or stopping another. A taxpayer not exempt from the IAE also reports the change with form 840.
Are the epígrafe and the CNAE the same thing?
No. The epígrafe belongs to the IAE tariffs, while the CNAE is a statistical classification. The tax agency’s search tool shows the correspondence between them for guidance only.
This article provides general information and does not constitute tax advice. The rules cited come from Royal Legislative Decree 1175/1990, Royal Legislative Decree 2/2004, Royal Decree 10/2025 and the Spanish tax agency, and may change. Vivid Money S.A. is an e-money institution authorised by the CSSF (Luxembourg); its branch in Spain is registered with the Banco de España under number 6731.
