Spain: CNAE 2025 Classification Update
Royal Decree 10/2025 of 14 January introduces the updated CNAE 2025 system, replacing CNAE 2009 as Spain’s official classification of economic activities. The revised framework aligns with updates to the European NACE standard and reflects emerging and digitalised sectors. The requirement applies to all legal entities operating in Spain whose current CNAE codes have been eliminated or modified under the new classification. Existing entities must communicate any resulting CNAE updates to relevant authorities by 30 June 2025, while new entities formed from 15 January 2025 must adopt CNAE 2025 at incorporation.
Key changes and requirements
The update affects only entities whose existing CNAE codes no longer appear in, or have been modified under, the CNAE 2025 classification. Entities with unchanged codes have no reporting obligations. Affected companies must identify the appropriate new CNAE code and notify the Spanish Social Security, the Spanish Tax Authority and, where applicable, the Commercial Registry.
If the company’s articles of association explicitly reference a CNAE code that has changed or been eliminated, a formal amendment is required.
The regulation does not create new penalty provisions specifically for failure to update the CNAE. However, outdated codes may lead to administrative issues, such as inconsistencies in official records, incorrect Social Security contribution calculations, difficulties in corporate filings and challenges in procedures requiring accurate activity classification.
How can we help?
Computershare’s Global Entity Compliance team of professionals can provide further information upon request. We can also assist with amending your articles of association and help maintaining accurate entity data and through the GEMS platform.
Contact:
Please contact your dedicated Computershare Relationship Manager or send an email to #GLCGSGECNetworkManagement@computershare.com for more information about how Computershare may assist you in responding to these new requirements.
Disclaimer: This notice is provided by Computershare for general informational purposes only and is not intended and should not be construed as legal, regulatory, financial or tax advice. Computershare is not licensed or authorized to practice law in any jurisdictions and hence does not provide any legal advice and it does not hold itself out as doing so. Neither Computershare nor any of its affiliates or contributors accept any responsibility or liability for the quality, accuracy or completeness of any information contained in this notice. It is important that you seek independent professional advice relating to the subject matter of this notice before relying on it.