New CNAE Classification 2025
The National Classification of Economic Activities (CNAE) has been updated in 2025, after 16 years without being updated. As a result, many self-employed individuals and businesses will have to report their activity again to Social Security.
The deadline to report the change of business activity is 30 June 2025 and you must do so to adapt to the new National Classification of Economic Activities (CNAE). If you are an administrator of a commercial company, have employees under your responsibility, are self-employed or an SME, and you do not know the CNAE 2025 classification for your company, we inform you that this procedure is mandatory. However, only commercial companies must proceed with the CNAE modification before a Notary.
New Updated Table for the Classification of Economic Activities
After 16 years without updating the code of business activities, on 15 January the Royal Decree 10/2025, of 14 January, approving the National Classification of Economic Activities 2025 (CNAE-2025) was published in the BOE. As we mentioned, this decree updates the CNAE classification in 2025 of the business activities that were until now governed by the one established in 2009, adding new activities and modifying the previous coding.
Globalisation and digitalisation have transformed the way goods and services are produced. Furthermore, new economic activities have emerged, while others have lost relevance. In addition, the growing awareness of environmental impact has fostered the development of activities specialised in its protection.
The new CNAE 2025 classification seeks to adapt to the economic reality, allowing companies, financial entities, governments and other market actors to have reliable and comparable data both nationally and internationally.
Likewise, this revision aligns with the Statistical Classification of Economic Activities NACE Revision 2.1, established by the Commission Delegated Regulation (EU) 2023/137, and with the United Nations International Standard Industrial Classification (ISIC).
How does the CNAE 2025 affect contributions for work-related accidents?
However, the implications of CNAE 2025 also affect the calculation of premiums for self-employed individuals and businesses related to work accidents and occupational diseases. These premiums are adjusted according to the sector of activity, which means that the risk and cost of these accidents or diseases vary depending on the economic activity in which the business or self-employed person operates. Therefore, the CNAE 2025 classification will also help to more accurately assess the pricing of a work accident.
What happens if I do not update the CNAE?
The CNAE is the numerical code that designates the business activity you carry out. Under the new regulations, having a CNAE that does not identify your business may result in negative consequences such as:
For companies with employees in charge
- Error in the submission of social security contributions (may affect mutual insurance companies due to underreporting).
- Alteration of workers' rates for contributions for Work Accident (WA) and Occupational Disease (OD).
- Penalties for not having the updated CNAE code.
For self-employed workers
- Avoid penalties as it is subject to the CNAE declaration at the Tax Office.
- Loss of aid, incentives or public subsidies for some sectors.
How to change to the CNAE 2025 classification?
If you only need to update the CNAE you declared for tax purposes (because the company has changed its main activity but does not need to modify its corporate purpose), the procedure is straightforward.
To do this, you can fill out the Agencia Tributaria's form 036 with the new corresponding CNAE code and, if you have employees, the Social Security code (RED System or TGSS in person).
How to update the business activity of a company in Barcelona?
In commercial companies that need to modify their corporate purpose through deeds for companies, the modification of CNAE before a Notary must be carried out. The CNAE code is important for the administrative processing of businesses (such as, for example, corporate agreements), so it is essential to keep it updated. Additionally, it appears in the annual accounts of Public Registries and in the Commercial Registry.
Which deeds need to be amended to change the CNAE of my company?
If you are a commercial company, you must modify the following:
Deed of change of corporate purpose
Modifying the corporate purpose of a company is essential as it corresponds to the definition of the main and secondary activities of your company. For this, the General Shareholders' Meeting or partners must approve the change, and the Meeting Agreement must be presented at the notary for the deed of amendment of corporate purpose.
Change of company bylaws
If changing the company's CNAE involves a significant change in it, a deed of amendment of the articles of association must be executed. This is one of the reasons why this deed, which sets the rules governing the company, can be amended according to the Capital Companies Act.
Company incorporation deed
As this deed defines important aspects of the company and determines the business model, it will be important to modify it in order to carry out the activity legally. For this reason, we recommend you visit the company incorporation in Barcelona section to obtain all the related information.
Change the CNAE of my company Online
All corporate acts can be carried out electronically, such as the online modification of the corporate purpose or the incorporation of companies, from an online notary. This has been possible since the approval of Law 11/2023, of 8 May, on notarial authorisation by videoconference. Carry out the company CNAE change swiftly with this simple online procedure.
What should be done after changing the CNAE of my company?
The registration of the modification of the company's CNAE must be communicated to the Mercantile Registry. This step is simple as a Notary in Barcelona can carry out this step for you. Finally, the change must be communicated to the Tax Office using form 036 and to the Tax Agency through form TA7.
At JLA Notarios we offer a comprehensive service to companies, so we can process the registration of the CNAE change at the mercantile registry on your behalf.
Change the CNAE of my company before a Notary
If you need to make the 2025 CNAE modification for a company in Barcelona, contact a Notary. Also, regardless of the province you reside in, you can also change the CNAE online at a notary. Simply request an appointment after choosing your preference and prepare the following documentation:
Necessary documentation for the Notary for change of business activity
- Valid DNI, NIE or Passport of the administrator or representative
- Company documentation
- Certificate of the Company Board Agreement
- New draft of the articles of association including the modification of business activity.
You will see that the procedure is quick and efficient by trusting Notaries expert in business deeds. Contact us through this contact form or by sending an email to bcn@jlanotarios.com. We hope we have answered your questions about the new CNAE 2025 classification.
