The IAE heading on the census
The heading in the tax on economic activities states which activity you declare. It goes on the census registration or on a later change.
What the heading classifies
The heading places your activity on the census of entrepreneurs, professionals, and withholders. That classification feeds data that later sits with the regimes you declare. If the activity is poorly described, the census is incomplete even when the registration has been filed.
- It classifies the activity, not the premises.
- You declare it on registration or on a change.
- Censos WEB has an activity search.
Classifying is not paying IAE
Declaring the heading does not mean you are paying the tax. They are two different things: one is the activity code on the census, and the other is the IAE charge, when you actually have to pay it. In Censos WEB you can search the activity and find the heading before you complete the form.
Common questions
Does the heading mean I must pay IAE?
Not by itself. The heading classifies the activity on the census. Paying the tax is a separate question, and many individuals are exempt.
Where do I look up the heading?
In Censos WEB, the Tax Agency activity search. The code you choose is the one you declare on modelo 036 or 037.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.