Which IAE heading applies to me: how to choose it properly
With examples of the most common jobs.
In a nutshell
- The IAE heading tells the Tax Office what you do. It's chosen by what you do, not by your job title.
- If you do several different things, you can have several headings.
- Choosing the wrong one can change your taxes: for example, whether income tax is withheld on your invoices.
The IAE heading (epígrafe) is a code that says what you do. The Tax Office asks for it when you register, and things like your VAT scheme or whether your invoices carry withholding depend on it.
Business or professional
Headings are split into sections. Section 1 is for business activities (shops, bars, workshops, construction…). Section 2 is for professional activities (designers, programmers, consultants, therapists…). Professionals who invoice businesses usually have income tax withheld on their invoices.
Common examples
- Hair salon: 972.1, hairdressing services for women and men.
- Clothes shop: 651.2, retail of clothing.
- Online sales: 665, retail by mail or catalogue (if you mainly sell online).
- Plumbing: 504.2, plumbing installations.
- Programming: 2-763, computer programmers and analysts.
- Graphic design: 2-399, other professionals related to other industries (the one the Spanish Tax Agency indicates for graphic design).
- Naturopathy, acupuncture and similar: 2-841.
If you do several things
If you have different activities (for example, you teach and also sell products), you can register for several headings. One will be the main one.
Frequently asked questions
Can I change heading later?
Yes, by reporting the change to the Tax Office with form 036. That's the "Change my activity" procedure.
Is the heading the same as the CNAE?
No. The IAE is for the Tax Office and the CNAE for Social Security. They have to match each other.