IAE epígrafe search.
When you register as self-employed in Spain you declare what you do as an epígrafe, a code from the tariffs of the IAE (the business activity tax). Type your activity in Spanish or a code to see its epígrafe, its section and what it means for your invoices.
Your epígrafe
Your epígrafe
763
Programadores y Analistas de Informática
Section 2, professional activities
- For income tax (IRPF)
- Professional activity
- Withholding on invoices to businesses7% in the year you start and the two after it.
- 15%
- Paying the IAEIndividuals never pay it; companies only do with a turnover of €1 million or more.
- Exempt
An estimate under 2026 rules. Your case may have details that change it, so check before you decide. Calculated in your browser: nothing you type is sent or stored.
How it is calculated.
Official sources
The official tariffs.
We search the 1,076 groups and epígrafes of Real Decreto Legislativo 1175/1990, named exactly as in the BOE, Spain’s official gazette. Their names are only in Spanish.
Accents and case do not matter.
“Peluqueria” finds “peluquería” and so does “peluquero”: each word is tried whole, as the start of another and without its ending. A number searches the codes.
The section.
Section 1 holds business activities, section 2 professional ones and section 3 artistic ones. For income tax (IRPF), sections 2 and 3 generally count as professional activities.
Withholding on your invoices.
If your activity is professional, your invoices to businesses and other self-employed people carry 15% income tax withholding, or 7% in the year you start and the two after it.
Registering with Hacienda.
You declare the epígrafe on modelo 036, the census form, before you start. If you register with Melso, we propose your epígrafe and a professional reviews your registration with you.
Would you rather Melso did it?
Your agent gathers invoices and expenses on WhatsApp, and your advisors prepare and file your taxes after you approve them in the app.
What people ask us most.
The code for your activity in the tariffs of the Impuesto sobre Actividades Económicas, the business activity tax. You declare it on modelo 036 when you register with Hacienda, Spain’s tax agency, and it says what you do and in which section: business, professional or artistic.
No. Individuals are exempt, and so are companies with a turnover under €1 million. You still declare your epígrafe when you register on modelo 036.
You declare one epígrafe for each activity. If you start another or change what you do, you file a change on modelo 036 within one month.
No. The CNAE is Spain’s statistical classification of activities, with different codes. The tax agency gives the CNAE match only as a guide, so this page covers the IAE.
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