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Spain: The new list of CNAE-2025 codes has been published, together with the deadlines for reporting them

Spain - 

The National Classification of Economic Activities for the year 2025 has been updated and those responsible for the payment of Social Security contributions must comply with the reporting obligations.

The new Royal Decree 10/2025 of 14 January, published in the Official State Gazette on 15 January 2025, establishes the new National Classification of Economic Activities 2025 (CNAE-2025), with the aim of updating this classification to reflect the new economic activities made possible by structural, scientific and technological advances.

The following information must be communicated to the Social Security General Treasury by the parties responsible for paying Social Security contributions, in accordance with the procedures established by the Social Security General Treasury:

  • Responsible parties registered on 16 January 2025 must communicate the coding of the economic activity variable according to CNAE-2025 before 30 June 2025.
  • The new responsible parties that join the registers as of 16 January 2025 must communicate the coding of the economic activity variable according to CNAE-2025 at the time of their incorporation.
  • Likewise, all responsible parties must communicate the coding of the economic activity variable according to CNAE-2009 for the period between 16 January 2025 and the entry into force of the Social Security legislation that establishes the premium rate for the contribution for accidents at work and occupational illnesses adapted to CNAE-2025.