# Choose your activity codes

> How to choose the IAE code for Hacienda and the CNAE code for Social Security that describe your work as an autónomo.

- Page: https://autonomo.eus/steps/activity-codes
- Part: Part C: Become an autónomo
- For: Everyone
- Last checked: 14 October 2026

Hacienda and Social Security each ask for a code that describes your work: the *IAE* code for Hacienda and the *CNAE* code for Social Security. **Choose them before you register.**

## Before you start

- A clear idea of what you will sell, and to whom

## What it unlocks

- [Register with your Hacienda Foral](https://autonomo.eus/steps/register-hacienda)
- [Register with Social Security](https://autonomo.eus/steps/register-social-security)

## How to do it

1. Decide which IAE section fits you. Section 2 is for professional work you do in your own name, such as programming or design. Section 1 is for business activities, such as running a shop.
2. Find your group in the IAE list for your territory (below).
3. Find the matching CNAE code. The current list is CNAE-2025. The [INE CNAE-2025 page](https://www.ine.es/dyngs/INEbase/operacion.htm?c=Estadistica_C&cid=1254736177032&menu=ultiDatos&idp=1254735976614) (Spain's statistics office) has the full list as an Excel file, "Estructura completa de la CNAE 2025". The Spanish tax agency's [activity finder](https://www2.agenciatributaria.gob.es/static_files/common/internet/html/buscadorActividades.html) (*Buscador de actividades*) shows which CNAE code matches each IAE group. Social Security's guide for autónomos points to it.
4. Use the same activity in both registrations.
5. If you are not sure, call your Hacienda before you register (below). Ask "Which IAE group and CNAE code fit my work?", then describe your work in one or two sentences, for example "I build websites for small companies." In Spanish: *¿Qué epígrafe del IAE y qué código CNAE corresponden a mi actividad?*

### Álava

- IAE list: [Tarifas e Instrucción del IAE](https://web.araba.eus/documents/d/araba/tarifas-e-instruccion-iae-castellano-actualizado-a-21-04-2026-pdf) (IAE tariffs and rules, PDF, updated 21 April 2026), from Hacienda's [economic activities page](https://web.araba.eus/es/hacienda/actividades-economicas).
- Ask: call Hacienda Foral de Álava on 945 181 555 (tax questions, Monday to Friday 8:00 to 14:30), or [book an appointment](https://web.araba.eus/es/hacienda/cita-previa).

### Bizkaia

- IAE list: this guide could not find one on the Hacienda Foral de Bizkaia website. Use the Spanish tax agency's [activity finder](https://www2.agenciatributaria.gob.es/static_files/common/internet/html/buscadorActividades.html) to find a likely group, then confirm it by phone.
- Ask: call Hacienda Foral de Bizkaia on 946 125 500 (Monday to Friday 8:30 to 19:00), or [book an appointment](https://www.bizkaia.eus/es/cita-previa-hacienda).

### Gipuzkoa

- IAE list: annex 1 of [Decreto Foral Normativo 1/1993](https://www.gipuzkoa.eus/documents/2456431/2529771/DFN%2B1-1993-3.pdf/8051af4a-a105-288f-ad6a-4f2abac3e5e6) (PDF), linked from Hacienda's [page on activities subject to IAE](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/840/actividades-gravadas-impuesto-actividades-economicas). Gipuzkoa marks it as an unofficial copy of the text as it stood on 1 January 2010.
- Ask: call Hacienda Foral de Gipuzkoa on 943 113 000, or [book an appointment](https://w390w.gipuzkoa.net/WAS/HACI/HSGLaguntzaileaWEB/asistente/inicio/HAZ?locale=es_ES).

## Common examples

| Work | IAE code | CNAE-2025 code |
| --- | --- | --- |
| Programmer, web designer | Section 2, group 763 | 62.10 (programming), 62.20 (IT consultancy) |
| Graphic designer | Section 2, group 399, according to the Spanish tax agency's help line. Confirm it by phone with your Hacienda (see How to do it) | 74.12 (graphic design and visual communication) |

Every other IAE group is in your territory's IAE list, and every CNAE code is in the CNAE-2025 list (links above). If you are unsure, call your Hacienda before you register. If you cannot find your CNAE code in Import@ss, see [how to contact Social Security](https://autonomo.eus/steps/offices#contact-social-security).

## Common mistakes

- Choosing a business code (section 1) for professional work. Your section affects whether Spanish business clients keep back income tax from your invoices.
- Leaving a wrong activity at Social Security. You have 10 days from your registration to correct it. If your activity changes later, tell Social Security within 6 days.

## Official sources

- [Social Security: guide for autónomos (asks for both codes)](https://portal.seg-social.gob.es/wps/portal/importass/importass/Colectivos/trabajo+autonomo/guia)
- [Infoautónomos: IAE codes for graphic design](https://www.infoautonomos.com/blog/epigrafe-iae-diseno-grafico), which reports the tax agency's advice
- [INE: CNAE-2025](https://www.ine.es/dyngs/INEbase/operacion.htm?c=Estadistica_C&cid=1254736177032&menu=ultiDatos&idp=1254735976614)
- [Real Decreto 10/2025, which approves CNAE-2025 (BOE)](https://boe.es/boe/dias/2025/01/15/pdfs/BOE-A-2025-587.pdf)
- [Spanish tax agency: activity finder (IAE and CNAE)](https://www2.agenciatributaria.gob.es/static_files/common/internet/html/buscadorActividades.html)
- [Álava: IAE tariffs and rules](https://web.araba.eus/documents/d/araba/tarifas-e-instruccion-iae-castellano-actualizado-a-21-04-2026-pdf)
- [Gipuzkoa: activities subject to IAE](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/840/actividades-gravadas-impuesto-actividades-economicas)

Next step: [Register with your Hacienda Foral](https://autonomo.eus/steps/register-hacienda.md)

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Free, independent information. Not an official government website or a gestoría. General information, not legal, immigration or tax advice. Confirm current requirements with the authority before you act. Report a mistake: a@halawa.io. Source: Autónomo.eus (https://autonomo.eus).