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Tools · Autónomos

Which IAE epígrafe is yours?

Registering as an autónomo means declaring an activity code from the IAE tariffs on form 036 or 037.  The codes below are the ones that come up for U.S. remote workers, quoted as they read in the tariffs, with the Section 1 and Section 2 distinction that decides how your income is taxed.  Your gestor confirms the final choice.

Your activity

RDL 1175/1990 · IAE tariffs

Section 2 is for professionals working in their own name, where most remote workers on the Digital Nomad Visa sit. Section 1 is for activities organised as a business, an agency or a platform.  The same work can fall on either side depending on how it is organised, so the choice is the gestor’s.

The epígrafes that come up

How to use this

  • Search by profession. Type your job title or what you do.
  • Read the epígrafe as written. The tariffs are in Spanish and the wording is what the gestor files.
  • Confirm with your gestor. The section and the code depend on how the work is organised, your clients and your billing.  A wrong code can mean reclassification, back taxes and penalties, and tax compliance is looked at when the visa is renewed.
  • Register with the AEAT. The confirmed code goes on form 036 or 037 when you start.

Reference only. IAE epígrafes are interpreted by the tax authorities case by case.  Verify the code for your situation with a gestor or tax adviser before filing.

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