IAE Epígrafe Code Finder
Find your economic activity code (Impuesto sobre Actividades Económicas) for autónomo registration.
This tool is for reference only. IAE epígrafes are complex and subject to interpretation by tax authorities. You must verify the correct code for your specific situation with your gestor or accountant before filing. Using an incorrect code can result in reclassification, penalties, and back taxes. When in doubt, consult a tax professional.
Common IAE Codes for Digital Professionals
Below are widely-used codes, organized by profession. However, your specific situation may require a different code. For example, a software engineer working as a contractor may use a different code than one working through their own company structure. Your gestor will classify you based on your actual business model.
- Search by profession: Type your job title or profession in the search box.
- Review the matching codes: Read the description and examples to identify which code best fits your work.
- Verify with your gestor: Your accountant or tax professional will confirm the correct code based on your specific business model, income sources, and client base.
- Register with AEAT: Use the confirmed code when filing your Modelo 036 or Modelo 037 with the Spanish Tax Agency.
Official Resources
- Complete IAE List: The Spanish Tax Agency (AEAT) publishes the full list of valid IAE codes.
- Your Gestor: A certified tax manager can research whether your specific situation qualifies for any special codes or exemptions.
- Professional Associations: Industry associations sometimes publish recommended IAE codes for their members.
Selecting the wrong IAE code can lead to:
- Reclassification: Tax authorities may reclassify your income as a different activity type.
- Back taxes: You may owe taxes at the corrected rate for previous periods.
- Penalties: Deliberate misclassification can result in substantial fines.
- Visa complications: For Digital Nomad Visa holders, tax compliance is reviewed at renewal. Correction notices can complicate future extensions.
When in doubt, always ask your gestor before filing.