The CNAE (National Spanish National Statistics Institute) is a classification system that organizes economic activities in Spain. This classification is fundamental for multiple aspects, from determining social security contribution rates to the application of collective bargaining agreements, taxes, subsidies, and economic statistics based on the activity.
Technological changes and new business models with more specific activities have resulted in a thorough review of divisions, groups, and subgroups to better reflect current business reality. This has led to the creation of a new 2025 CNAE model, approved by Royal Decree 10/2025 and published in the Official State Gazette (BOE) on January 15, thus replacing the old 2009 classification.
But What does this change mean for businesses and the self-employed, and what is the responsibility of advisors in all these changes?
For practical purposes, all individuals and legal entities must review and update their CNAE code before June 30, 2025, by notifying the General Treasury of Social Security (TGSS) through its website. Although in many cases the code will remain the same, it requires a formal and thorough review and, if necessary, the corresponding administrative modification.
Once again, we advisors play an important role in the face of all these changes, as we manage these procedures and advise companies on which code is appropriate for their activity. Therefore, the workload is once again significantly increased, as already occurred with the communications of information from companies and self-employed workers under Royal Decree 504/2022. This exposes us to new responsibilities that the administration is unable to assume, such as:
- A comprehensive review of the client's economic activitySimply applying the same old code isn't enough. In many cases, the activity description has changed or has been broken down into several subgroups. Therefore, we must analyze the client's current activity in detail, compare it with the new classification, and determine the correct heading. This requires a prior meeting with the client, as many clients, especially self-employed individuals and micro-businesses, are unaware of this change and don't know how to act. As advisors, we are now the main source of information, which involves reviewing each client's activity and determining the code to apply, examining all possible scenarios.
- Document update and communication with the TGSS; Once the new code has been determined, we must update it and complete the process through the channels enabled by Social Security. In the case of companies, it may also be necessary to update the corporate purpose if it has become obsolete with respect to the new National Electoral Code (CNAE), which entails changes to the bylaws.
- Impact on contributions and accident premiumsThe National Employment Code (CNAE) is directly linked to the occupational contingency contribution rate, so if the new code involves greater occupational risk, the premium paid by the company may increase. In the event of errors or delays in the update, the Social Security Institute (TGSS) may apply surcharges, so correct identification is key to managing labor costs.
- Professional liability riskA mistake can lead to tax, labor, or even legal consequences, which puts us in a difficult position. In the event of damages, the client could demand compensation. This risk leads law firms to review their insurance policies to ensure they are covered.
On the positive side, it's worth noting that, by taking advantage of this new review, inconsistencies between the corporate purpose and the activity can be identified. This represents a good opportunity to offer added value to the client. Our role will no longer be merely reactive, but also strategic, guiding companies in adapting their labor structure and contributions to the new code.
The new classification also requires advisors to undergo rapid training, enabling them to master the 2025 CNAE and its implications, allowing them to differentiate themselves from the competition. The complexity of the change, combined with the need to update the CNAE in social security and other official registries, creates a strong dependence on their advisors among companies.
Many businesses, especially SMEs and self-employed individuals, are unsure of what this new classification entails or how it might affect their contributions, applicable agreements, and even their tax obligations. Therefore, they turn to professionals as trusted representatives to help them navigate this process safely and efficiently. Although this need increases workload, it can pave the way for customer loyalty.
In conclusion
The 2025 CNAE change is more than a simple restructuring of codes; it represents a profound update of the economic and regulatory framework within which both self-employed workers and businesses operate.
The effects of this change are directly reflected in the area of labor management, potentially affecting everything from the reclassification of labor agreements to the revision of social security contributions and the adaptation of new emerging activities.
In this context, and given these effects, we are not just mere processors, but rather responsible and key agents for ensuring proper management, which means dedicating time and resources to a task that "a priori" could be assumed by the administration.
Eduardo Belenguer Navarro
Collaborator Labor Area
