With the approval of the new National Classification of Economic Activities 2025 (CNAE-2025), it is mandatory to update the codification of economic activities in key administrative records before June 30, 2025.
Royal Decree 10/2025, of January 14, has approved a new National Classification of Economic Activities 2025 (CNAE-2025) to adapt the CNAE-2009 approved on January 1, 2009, to the new ways in which many activities provide goods and services due to globalization and digitalization, also including specialized activities aimed at protecting the environment, with the objective of updating said classification reflecting the new economic activities that have been made possible thanks to structural, scientific and technological advances, since since 2009 the economy has evolved and undergone multiple changes.
Among its main novelties are the incorporation of activities related to environmental protection and the obligation to update the codification of economic activities in key administrative registries before June 30, 2025.
Main objectives of the CNAE-2025
- Updating and modernization: Incorporate emerging economic activities and eliminate those in disuse since the last update in 2009.
- International alignment: Ensure consistency with the NACE Rev. 2.1 nomenclature and international recommendations (ISIC Rev. 5).
- Sustainability: Include activities related to the circular economy, renewable energies and other areas focused on environmental protection.
- Interoperability: Facilitate data exchange at national and international level, improving the quality of official statistics.
Key implications for businesses
1. Obligation to update administrative records
- Subjects registered before January 16, 2025: They must communicate the codification according to CNAE-2025 before June 30, 2025.
- New registrations: As from January 16, the responsible parties must communicate the coding according to CNAE-2025 at the time of their incorporation.
- Transitional period: All responsible parties must also communicate the coding according to CNAE-2009 for the period between January 16, 2025 and the entry into force of the Social Security legislation establishing the premium rate adapted to CNAE-2025.
2. Temporary coexistence of codifications: During the transition period, both classifications (CNAE-2009 and CNAE-2025) will coexist in order to facilitate the adaptation of systems and guarantee the continuity of the historical records
3. Extended use of CNAE-2025:
- Official statistics: it will be mandatory for all statistical operations included in the National Statistical Plan as of January 1, 2025.
- Administrative records: Codification in public sector registers shall be completed before January 1, 2027.
Recommended Actions
- Review of current classifications: Identify the economic activities registered according to the CNAE-2009 and compare them with the equivalences of the CNAE-2025.
- Internal coordination: Implement the necessary modifications in the company’s information systems, databases and administrative records.
- INE consultation: Use the resources published by the National Statistics Institute, such as explanatory notes and equivalence tables, to ensure a correct interpretation and application of the regulations.
For further information, please consult a tax advisor.
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