Starting in 2025, a new version of the National Classification of Economic Activities (CNAE), known as CNAE-2025, will come into force. This update, approved by Royal Decree 10/2025 of January 14, replaces the previous version in effect since 2009 (CNAE-2009) and responds to the need to adapt the classification to today’s economic reality, shaped by digitalisation, sustainability, and new business models.
What is the CNAE?
The CNAE is a coding system that classifies economic activities into sectors such as commerce, industry, construction, technology, and services, among others. It is essential for a variety of purposes:
- Tax and census procedures (Tax Agency)
- Company registration with Social Security
- Access to public grants and subsidies
- Compilation of statistics and sectoral economic analysis.
Why is it being updated?
The economic transformation of the past decade — driven by digitalisation, technological advances, globalisation, and the green transition — has given rise to new economic activities that were not adequately represented in the 2009 classification.
As a result, CNAE-2025 includes new categories such as:
- Software development and digital platforms
- Renewable energy
- Activities related to the circular economy and sustainability
- Emerging digital and technological services.
This update also aligns the CNAE with the new international standards (NACE Rev. 2.1 by Eurostat), making it easier to compare statistical data with other EU countries.
What does it mean for your company?
- CNAE Code Update
Every company must verify that its business activity is still correctly classified under the new system. The change does not modify the actual activity, but may result in an updated code - Impact on social contributions and risk prevention
Since CNAE codes are linked to contribution rates for professional contingencies, reclassification could affect:- Social Security contribution rates
- Assessment of occupational risks associated with the activity.
- Reporting obligation
Companies must report their new CNAE-2025 code to the General Treasury of Social Security (TGSS) before June 30, 2025, when required by the relevant authorities (Tax Agency, National Statistics Institute, etc.).
What are the benefits of this update?
- Greater accuracy in describing business activities
- Easier access to targeted grants, incentives, and sectoral statistics
- Improved quality and consistency of data used by public administrations and international bodies.
How can your company check if the code needs to be updated?
As the effective date approaches, the National Statistics Institute (INE) and Social Security will publish tools and mapping tables between CNAE-2009 and CNAE-2025. It is advisable to:
- Consult these tools on official websites
- Discuss the impact with your tax or labor advisor
- Review official documents where your current CNAE code appears.
Conclusion
CNAE-2025 represents a technical improvement in the classification of economic activities in Spain. It does not impose new tax or administrative obligations, but it does require companies to proactively review and adapt their codes to ensure a smooth and timely transition to the new system.
Águeda Ponce