Public grants in the Community of Aragon

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The Community of Aragon has published a COVID-19 line of direct grants for the self-employed and businesses to mitigate the effects of COVID-19. This public grants scheme forms part of Royal Decree 5/2021, which sets out to provide companies and the self-employed with EUR 7,000 million in public grants.

What does the grant consist of?

The finalist grant consists of a sum of money which must be exclusively used to pay off debt and make payments to suppliers and other financial or non-financial creditors, and the fixed costs incurred, provided the payments accrued between 1 March 2020 and 31 May 2021, in relation to contracts prior to 13 March 2021.

What are the specifications in Aragon with respect to RD 5/2021?

Making use of the authorisations granted to the Autonomous Communities in RD 5/2021, the Autonomous Community of Aragon has extended the scope of the grant to the sectors whose activity has been particularly affected, reaching a total of 491 eligible activities (396 CNAEs in addition to the 95 established in RD 5/2021).

Which persons can be beneficiaries?

Natural or legal persons and entities which, lacking legal personality, constitute an economic unit or a separate estate, may be beneficiaries of these subsidies, provided that they can prove that they carry out at least one of the economic activities included in Annex I of the Order regulating the call for applications for these grants and that they have their tax domicile in the Autonomous Community of Aragon.

What requirements must I satisfy?

In order to qualify as a beneficiary, the following requirements must be met:

Have a tax domicile in the Autonomous Community of Aragon. However, those who, without having their tax domicile in Aragon, have had a turnover in 2020 of more than EUR 10 million and have undertaken their economic activity in this Autonomous Community may participate in the call for applications..
Proof that their activity is included in one of the CNAE 09 codes set out in Annex I of the Order regulating the call for applications for these grants (see link).
There must have been a downturn in the annual volume of business in the VAT return for 2020 by more than 30% compared to 2019. This requisite is not applicable to any which applied the objective-estimate system in their personal income tax return.
They must not have declared in their personal income tax return for 2019 negative net earnings for the economic activities in which the direct estimate method had been applied or, if applicable, tax loss carryforwards for corporation tax or non-resident income tax, prior to application of the reserve for capitalisation and compensation of tax loss carryforwards.
They must meet the following requisites on presentation of the application:

They must not have been convicted on a firm ruling barring them from obtaining subsidies or public grants, or for offences relating to prevarication, bribery, misappropriation of public funds, influence peddling, fraud and illegal collection of funds or urban development offences.
They must not, for any proceedings in which they have been found guilty, have given rise to the definitive termination of any contract drawn up with the authorities.
They must be up to date concerning compliance with their tax and social security obligations.
They must not have requested voluntary bankruptcy proceedings, they must not have been declared insolvent in any proceedings, they must not be in bankruptcy, unless an agreement has been reached in such proceedings, they must not be subject to judicial proceedings or have been declared ineligible as per Bankruptcy Law 22/2003 of 9 July if the period of ineligibility established in the bankruptcy ruling has not terminated.
Their tax residence must not be in a country or territory officially classified as a tax haven.
They must not have any outstanding debt with the tax authorities of the Autonomous Community or be in debt due to a decision to reimburse them.
Any others that may be established by Agreement of the Council of Ministers.

In addition to these requisites, the beneficiaries of the grants must undertake the following commitments and obligations:

Continue the activity corresponding to the grants up to 30 June 2022.
Refrain from agreeing to or distributing dividends in 2021 and 2022.
Refrain from approving any increases in the remuneration of senior management over a period of two years following approval of the subsidy.
Provide the Autonomous Community with all the information it requires to process and award these subsidies.
Immediately notify the awarding department of any other subsidy, grant, income or resources that finance the same subsidised action, from other public administrations or public and private bodies.
Notify the issuing body of any eventuality that alters the conditions that determined the subsidy be granted or hinders the development of the subsidised action.
Proceed to reimburse the funds received in the cases foreseen in the applicable regulations.
Adequately publicise the award of the subsidy on the company's website, indicating that the grant has been awarded by the Government of Aragon and that it has been financed by the Spanish government.

How much is the grant?

The amount of the grant shall be determined by the amount of eligible costs declared by the applicant, provided that they are within the following limits:

Entrepreneurs or professionals applying the objective-estimate personal income tax system: the subsidy will be approved as the lesser amount of the total sum set out in the application as expenditure that may be subsidised and EUR 3,000.
Applicants with a downturn of more than 30% in 2020 in their annual volume of business in their VAT return or equivalent indirect tax, with respect to 2019: the subsidy will be approved as the lesser amount of the total sum set out in the application as expenditure that may be subsidised and the following:.

40% of the downturn in the volume of business in 2020 compared to 2019, in excess of the aforementioned 30%, an amount which may not be less than EUR 4,000 or more than EUR 200,000, in the case the applicant has a maximum of 10 employees.
20% of the downturn in the volume of business in 2020 compared to 2019, in excess of the aforementioned 30%, an amount which may not be less than EUR 4,000 or more than EUR 200,000, in the case the applicant has more than 10 employees.

In the following cases the subsidy will be approved as the lesser amount of the total sum set out in the application as expenditure that may be subsidised and EUR 3,000:

Where the beneficiaries have been taxed under the simplified VAT system in 2019 or 2020.
Where they have commenced their activity after 1 January 2020

What documentation will I be asked for in the application?

The parties concerned must fill in the form on the Aragon government's website, supplying the following information:

The grant applicant's tax number and an e-mail address to receive communications.
Tax address.
The bank account where the grant is to be paid.
The authorisation referred to in Article 95.1.k) of the General Taxation Law.
Indication of whether they intend to apply for grants in territories other than that in which they are registered for tax.
Whether, in 2019 and 2020, they formed part of a group applying a special-territory tax consolidation system, the composition of this group in 2020, and whether any of its companies paid VAT to a special-territory tax authority exclusively during those years.
Whether, in 2019 and/or 2020, they formed part of a group applying a common-territory tax consolidation system, and whether any of its companies exclusively paid VAT to a special-territory tax authority during those years.
Whether they exclusively carry out operations not liable for tax or exempt from tax with no obligation to submit periodic VAT self-assessments, and determine payment in instalments.
If the professional or entrepreneur has applied in 2019 or 2020 the objective-estimate personal income tax system.
The amount requested to cover debts, payments and fixed costs accrued between 1 March 2020 and 31 May 2021 from contracts prior to 13 March 2021, for which the grant is requested.

In addition, in the application, applicants shall make the following declarations of responsibility:

Declaration of compliance with all the requirements to be eligible for the grant and, in particular, compliance with the commitments and obligations related to the grants scheme.
Declaration of responsibility with the following commitments: continuation of activity up to 30 June 2022, non-distribution of any dividends in 2021 and 2022, and non-approval of increased remuneration for senior management over a period of two years following approval of the grant.
Declaration of responsibility for all grants received.
Declaration of responsibility stating that the total amount of public grants received to date since the start of the National Temporary Framework does not exceed EUR 1.8 million.
Declaration of responsibility that all data concerning debts and payments to suppliers and other financial or non-financial creditors, and the fixed costs incurred that give entitlement to the payment of these grants, which have accrued between 1 March 2020 and 31 May 2021 in relation to contracts prior to 13 March 2021, are true.
Declaration of responsibility that the amount of the grant will be used, in the first place, to make payments to suppliers, in the order of oldest debts first and, where applicable, the nominal of bank debts, and priority will be given to reduction of the nominal amount of debt with a public guarantee..

As part of the supporting documentation, the following documents will be attached to the application form:

If acting through a representative, the document accrediting representation that is included as Annex II of the Order must be attached, unless the application is submitted with the digital certificate of the representative (see link).
List of all eligible expenses indicating, at least, the date, the identification number and the amounts excluding VAT, according to the model provided in the website of the Government of Aragon (see link).

With the submission of the application, the Aragon Administration is authorised to exchange tax information, so no additional documentation will be required from the applicant.

How is my grant justified when it is approved?

The beneficiary must justify in electronic format through the Government of Aragon's website and within a maximum of three months from the date of receipt of the payment of the grant, the application of the funds received.

If the amount of the awarded grant is less than EUR 6,000, justification shall be provided by means of a declaration of responsibility, stating that the amount of the grant received has been used to pay the eligible expenses for which the grant was approved.
The justification of the awarded grants, for amounts from EUR 6,000 to EUR 20,000, shall be carried out by submitting a simplified justificatory account. The simplified justificatory account shall include a classified list of the expenses or invoices paid with the awarded grant, identifying the creditor, document number, amount, date of issue and date of payment.
The justification of grants exceeding EUR 20,000 will be done through submitting the justificatory account, together with a report from an auditor registered as a practising auditor in the Official Register of Auditors who will review the invoices and expenses paid with the grant.

It is important to take into consideration that, in the justification of the grants, only supporting documents for payments made through a financial institution will be accepted, and those made in cash will not be valid.

What is the deadline, and how can I apply for the grant?

Applications may be submitted from 19 July 2021 up to 12.00 on 10 September 2021.

Applications shall be submitted electronically through the Government of Aragon's website in accordance with the specific model, which will be available on the website (see link).

Likewise, in order to access the procedure applicants must identify themselves with one of the electronic certificates recognised by the Government of Aragon (DNI or electronic certificate) or with the Cl@ve system.

Para más información en relación a las bases reguladoras y la convocatoria de la ayuda, dirigirse al Boletín Oficial de Aragón del 28 de junio de 2021 (see link).

Annex. List of CNAE-09 activities added by the Autonomous Community of Aragon.

CNAE-2009	DESCRIPCIÓN ACTIVIDAD
141	Bovine livestock milk-production operations
142	Other bovine livestock and buffalo operations
143	Operations with horses and other equine livestock
145	Ovine and caprine livestock operations
146	Porcine operations
147	Poultry breeding
149	Other livestock operations
150	Agricultural production in combination with livestock production
162	Livestock support activities
170	Hunting, capture of animals and related services
210	Forestry and other forestry activities
220	Logging
230	Gathering of wild growing non-wood products
240	Support services to forestry
312	Freshwater fishing
322	Freshwater aquaculture
510	Mining of hard coal
520	Mining of lignite
729	Mining of other non-ferrous metal ores
811	Quarrying of ornamental and building stone, limestone, gypsum, chalk and slate
812	Extraction of gravel and sand; extraction of clay and kaolin
891	Mining of chemical and fertiliser minerals
893	Extraction of salt
899	Other mining and quarrying not elsewhere classified
990	Support activities for other mining and quarrying
1011	Meat processing and conservation
1012	Poultry processing and conservation
1013	Preparation of meat and poultry products
1021	Processing of fish, crustaceans and molluscs
1022	Manufacture of fish preserves
1031	Potato processing and conservation
1032	Preparation of fruit and vegetable juices
1039	Other processing and conservation of fruit and vegetables
1042	Manufacture of margarine and similar edible fats
1043	Production of olive oil
1044	Manufacture of other oils and fats
1053	Production of cheese
1054	Preparation of milk and other dairy products
1061	Manufacture of grain mill products
1062	Manufacture of starches and starch products
1071	Manufacture of bread; manufacture of fresh pastry goods and cakes
1072	Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes
1073	Manufacture of pastas, couscous and similar products
1081	Production of sugar
1082	Production of cocoa, chocolate and confectionery products
1084	Production of spices, sauces and condiments
1085	Production of ready-prepared food
1086	Production of homogenised food preparations and dietetic foodstuffs
1089	Preparation of other foodstuffs not elsewhere classified
1091	Manufacture of products for farm animal fodder
1092	Manufacture of products for pet food
1102	Winemaking
1104	Production of other non-distilled fermentation beverages
1105	Production of beer
1106	Production of malt
1107	Manufacture of non-alcoholic beverages; production of mineral waters and other bottled waters
1310	Preparation and weaving of textile fibres
1320	Manufacture of textile fabrics
1330	Textile finishes
1391	Manufacture of knitwear fabrics
1392	Manufacture of items produced with textiles, excluding clothes
1393	Manufacture of rugs and carpets
1394	Manufacture of ropes, cords, strings and nets
1395	Manufacture of non-woven fabrics and items produced with them, excluding clothes
1396	Manufacture of other textile products for technical and industrial usage
1399	Manufacture of other textile products not elsewhere classified
1411	Production of leather items of clothing
1412	Production of work clothes
1414	Production of underwear
1431	Manufacture of knitted and crocheted hosiery
1511	Preparation, tanning and finishing of leather; preparation and dying of hides
1512	Manufacture of luggage, handbags and the like, saddlery and harness
1520	Production of footwear
1610	Wood sawing and brushing
1621	Production of wooden sheets and planks
1622	Production of integrated wooden flooring
1623	Production of other wooden structures and joinery sections and fine woodworking for construction
1624	Manufacture of wooden packaging and containers
1629	Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting material
1711	Manufacture of paper pulp
1712	Manufacture of paper and cardboard
1721	Manufacture of corrugated cardboard and paper; manufacture of paper and cardboard packaging and containers
1722	Manufacture of paper and cardboard items for domestic, sanitary and hygiene use
1723	Production of stationery items
1724	Manufacture of wallpapers
1729	Production of other paper and cardboard items
2011	Manufacture of industrial gases
2012	Manufacture of dyes and pigments
2013	Manufacture of other inorganic basic chemical products
2014	Manufacture of other organic basic chemical products
2015	Manufacture of fertilisers and nitrogen compounds
2016	Manufacture of primary-format plastics
2017	Manufacture of synthetic rubber in primary forms
2020	Manufacture of pesticides and other agrochemical products
2030	Manufacture of paints, varnishes and similar coverings; printing inks and putty
2041	Production of soaps, detergents and other cleaning and polishing products
2042	Production of perfumes and cosmetics
2052	Manufacture of glues
2053	Manufacture of essential oils
2059	Manufacture of other chemicals not elsewhere classified
2060	Manufacture of man-made fibres
2110	Manufacture of basic pharmaceutical products
2120	Manufacture of pharmaceutical preparations
2211	Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres
2219	Manufacture of other rubber products
2221	Manufacture of plastic plates, sheets, tubes and profiles
2222	Manufacture of plastic packaging and containers
2223	Manufacture of plastic products for the building industry
2229	Manufacture of other plastic products
2311	Manufacture of flat glass
2312	Handling and transformation of flat glass
2313	Manufacture of hollow glass
2314	Manufacture of fibre glass
2319	Manufacture and handling of other kinds of glass, including technical glass
2320	Manufacture of refractory ceramic products
2331	Manufacture of ceramic tiles and slabs
2332	Manufacture of bricks, roof tiles and earthenware building products
2341	Manufacture of ceramic items for household and ornamental use
2342	Manufacture of ceramic sanitary devices
2343	Manufacture of insulators and ceramic insulation parts
2344	Manufacture of other ceramic products for technical usage
2349	Manufacture of other ceramic products
2351	Production of cement
2352	Production of limestone and gypsum
2361	Manufacture of concrete construction components
2362	Manufacture of gypsum construction components
2363	Production of fresh concrete
2364	Production of mortar
2365	Production of fibre cement
2369	Production of other concrete, gypsum and cement products
2370	Rock cutting, carving and finishing
2391	Manufacture of abrasive products
2399	Manufacture of other non-metallic mineral products not elsewhere classified
2410	Manufacture of basic iron, steel and ferrous alloy products
2420	Manufacture of tubes, pipes, hollow profiles and related fittings, of steel
2431	Cold drawing of bars
2432	Cold rolling of narrow strip
2433	Production of folded-steel cold sections
2434	Cold drawing of wire
2442	Production of aluminium
2443	Lead, zinc and tin production
2444	Copper production
2445	Other non-ferrous metal production
2451	Iron smelting
2452	Casting of steel
2453	Casting of light metals
2454	Smelting of other non-ferrous metals
2511	Manufacture of metal structures and their components
2512	Manufacture of metal trims
2521	Manufacture of radiators and boilers for central heating
2529	Manufacture of other tanks, large vats and metal containers
2530	Manufacture of steam generators, excluding boilers for central heating
2540	Production of weapons and ammunition
2550	Metal forging, stamping and drawing; powder metallurgy
2561	Treatment and cladding of metals
2562	Mechanical engineering for third parties
2571	Production of knives and cutlery
2572	Production of locks and fittings
2573	Manufacture of tools
2591	Manufacture of iron or steel drums and barrels
2592	Manufacture of light metal packaging and containers
2593	Production of wire, chains and springs
2594	Manufacture of bolts and other products
2599	Manufacture of other metal products not elsewhere classified
2611	Manufacture of electronic components
2612	Production of assembled printed circuits
2630	Manufacture of communication equipment
2640	Manufacture of electronic consumer products
2651	Manufacture of instruments and appliances for measuring, testing and navigation
2652	Manufacture of watches and clocks
2660	Manufacture of irradiation, electromedical and electrotherapeutic equipment
2680	Manufacture of magnetic and optical media
2711	Manufacture of electric motors, generators and transformers
2712	Manufacture of electricity distribution and control apparatus
2720	Manufacture of batteries and accumulators
2732	Manufacture of other electronic and electric wires and cables
2733	Manufacture of wiring devices
2740	Manufacture of lamps and electrical lighting equipment
2751	Manufacture of household appliances
2752	Manufacture of non-electric domestic appliances
2790	Manufacture of other electric material and equipment
2811	Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
2812	Manufacture of fluid power equipment
2813	Manufacture of other pumps and compressors
2814	Manufacture of other taps and valves
2815	Manufacture of bearings, gears, gearing and driving elements
2821	Production of ovens and burners
2822	Manufacture of lifting and handling equipment
2823	Manufacture of office machinery and equipment (except computers and peripheral equipment)
2824	Manufacture of power-driven hand tools
2825	Manufacture of non-domestic cooling and ventilation equipment
2829	Manufacture of other general-purpose machinery not elsewhere classified
2830	Manufacture of agricultural and forestry machinery
2841	Manufacture of metal forming machinery
2849	Manufacture of other machine tools
2892	Manufacture of machinery for mining, quarrying and construction
2893	Manufacture of machinery for food, beverage and tobacco industry
2894	Manufacture of machinery for textile, apparel and leather production
2895	Manufacture of machinery for paper and paperboard production
2896	Manufacture of plastic and rubber machinery
2899	Manufacture of other machinery for specific usages not elsewhere classified
2910	Manufacture of motor vehicles
2920	Manufacture of bodywork for motor vehicles; manufacture of trailers and semi-trailers
2931	Manufacture of electrical and electronic equipment for motor vehicles
2932	Manufacture of other components, parts and accessories for motor vehicles
3020	Manufacture of locomotives and railway rolling stock
3030	aeronautical and space construction and related machinery
3099	Manufacture of other transport equipment not elsewhere classified
3101	Manufacture of furniture for offices and commercial establishments
3102	Manufacture of kitchen furniture
3103	Production of mattresses
3109	Manufacture of other furniture
3211	Production of coins
3220	Manufacture of musical instruments
3230	Manufacture of sports equipment
3240	Manufacture of games and toys
3250	Manufacture of medical and dental instruments and supplies
3291	Manufacture of brooms and brushes
3299	Other manufacturing industries not elsewhere classified
3311	Repair of metal products
3312	Machinery repairs
3313	Repair of electronic and optical equipment
3314	Repair of electrical equipment
3317	Repair and maintenance of other transportation equipment
3319	Repair of other equipment
3320	Installation of industrial machines and equipment
3811	Collection of non-hazardous waste
3812	Collection of hazardous waste
3821	Treatment and disposal of non-hazardous waste
3822	Treatment and disposal of hazardous waste
3831	Separation and classification of materials
3832	Recovery of sorted materials
3900	Remediation activities and other waste management services
4110	Real estate development
4121	Construction of residential buildings
4122	Construction of non-residential buildings
4311	Demolition
4312	Land preparation
4313	Drilling and boring
4321	Electrical wiring systems
4322	Plumbing, heating and air conditioning systems
4329	Other construction installation
4332	Carpentry facilities
4333	Cladding of floors and walls
4334	Painting and glazing
4339	Other building finishes
4391	Roofing activities
4399	Other specialised construction activities not elsewhere classified
4511	Sale of cars and light motor vehicles
4519	Sale of other motor vehicles
4520	Maintenance and repair of motor vehicles
4531	Wholesale trading in motor vehicle spare parts and accessories
4532	Retail trading in motor vehicle spare parts and accessories
4540	Sale, maintenance and repair of motorcycles and their spare parts and accessories
4611	Trade intermediaries in raw agricultural materials, live animals, raw textile materials and semi-finished products
4612	Trading intermediaries in fuels, minerals, metals and industrial chemicals
4613	Trade intermediaries in wood and construction materials
4614	Trade intermediaries in machinery, industrial equipment, boats and aircraft
4615	Trade intermediaries in furniture, household articles and hardware
4618	Trading intermediaries specialising in the sale of other specific products
4619	Agents involved in the sale of a variety of goods
4621	Wholesale trading in cereals, leaf tobacco, seeds and animal fodder
4622	Wholesale trading in flowers and plants
4623	Wholesale trading in live animals
4631	Wholesale trading in fruit and vegetables
4632	Wholesale trading in meat and meat products
4633	Wholesale trading in dairy produce, eggs, oils and edible fats
4635	Wholesale trading in tobacco products
4641	Wholesale trading in textiles
4642	Wholesale trading in clothing and footwear
4643	Wholesale trading in household appliances
4645	Wholesale trading in perfumes and cosmetics
4646	Wholesale trading in pharmaceutical products
4647	Wholesale trading in furniture, carpets and lighting equipment
4649	Wholesale trading in other household items
4651	Wholesale trading in computers, peripherals and computer programmes
4652	Wholesale trading in electronic and telecommunications equipment and their components
4661	Wholesale trading in agricultural machinery, equipment and supplies
4662	Wholesale trading in machine tools
4663	Wholesale trading in machinery for mining, construction and civil engineering
4664	Wholesale trading in machinery for the textile industry and sewing and knitting machines
4665	Wholesale trading in office furniture
4666	Wholesale trading in other office machinery and equipment
4669	Wholesale trading in other machinery and equipment
4671	Wholesale trading in solid, liquid and gaseous fuels and similar products
4672	Wholesale trading in metals and metal minerals
4673	Wholesale trading in wood, construction materials and sanitary appliances
4674	Wholesale trading in hardware, plumbing and heating
4675	Wholesale trading in chemicals
4676	Wholesale trading in other semi-finished products
4677	Wholesale trading in scrap metal and refuse products
4690	Non-specialised wholesale trading
4711	Retail trading in non-specialist establishments, mostly foodstuffs, beverages and tobacco
4721	Retail trading in fruit and vegetables in specialist establishments
4722	Retail trading in meat and meat products in specialist establishments
4723	Retail trading in fish and seafood in specialist establishments
4726	Retail trading in tobacco products in specialist establishments
4729	Other retail trading in foodstuffs in specialist establishments
4730	Retail trading in clothing in automotive fuel in specialist establishments
4742	Retail trading in telecommunication equipment in specialist establishments
4743	Retail trading in audio and video equipment in specialist establishments
4752	Retail trading in hardware, paint and glass in specialist establishments
4753	Retail trading in rugs, carpets, wall and floor claddings in specialist establishments
4754	Retail trading in household appliances in specialist establishments
4759	Retail trading in furniture, lighting equipment and other household items in specialist establishments
4761	Retail trading in books in specialist establishments
4763	Retail trading in recordings of music and videos in specialist establishments
4764	Retail trading in sport equipment in specialist establishments
4765	Retail trading in games and toys in specialist establishments
4773	Retail trading in pharmaceutical products in specialist establishments
4774	Retail trading in medical and orthopaedic items in specialist establishments
4775	Retail trading in cosmetic and hygiene products in specialist establishments
4776	Retail trading in flowers, plants, seeds, fertilisers, pets and pet food in specialist establishments
4778	Other retail trading in new items in specialist establishments
4779	Retail trading in second-hand items in establishments
4781	Retail trading in food, beverages and tobacco in stalls and in markets
4791	Retail trading by correspondence or Internet
4941	Freight transport by road
4942	Removal services
5040	Goods transport on inland waterways
5210	Deposit and storage
5224	Goods handling
5229	Other activities attached to transport
5811	Book publishing
5812	Publishing of phone books and address guides
5814	Magazine publishing
5819	Other publishing activities
5821	Publishing of video games
5829	Publishing of other computer programmes
5916	Production activities for television programmes
5918	Distribution activities for television programmes
5920	Activities involving sound and music recordings
5912	Activities involving post-production of films, videos and television programmes
5915	Activities involving film and video production
5917	Activities involving film and video distribution
6010	Broadcasting activities
6020	Television broadcasting and programming activities
6190	Other telecommunications activities
6201	Computer programming activities
6202	Computer consultancy activities
6203	IT resources management
6300	Other services relating to information technology and computers
6311	Processing of data, hosting and related activities
6312	Web portals
6391	News agency activities
6399	Other information services not elsewhere classified
6622	Insurance broker and agent activities
6820	Own property rentals
6831	Real estate agents
6832	Management and administration of properties
7311	Advertising agencies
7312	Communication media representation services
7410	Specialist design activities
7430	Translating and interpreting
7490	Other professional, scientific and technical activities not elsewhere classified
7500	Veterinary activities
7740	Lease of intellectual property and similar products, excluding work protected by copyright
7810	Placement agency activities
8010	Private security activities
8020	Security systems services
8110	Integral building and facility services
8121	General cleaning of buildings
8122	Other industrial cleaning and cleaning of buildings
8129	Other cleaning activities
8130	Gardening activities
8292	Packing and packaging activities
8510	Pre-primary education
8520	Primary education
8531	General secondary education
8541	Non-university tertiary education
8543	University education
8544	Non-university tertiary education
8532	Technical and professional secondary education
8551	Sport and recreational education
8552	Cultural education
8553	Driving school activities
8559	Other education not elsewhere classified
8560	Educational support activities
8710	Residential nursing care activities
8731	Residential care activities for the elderly
8811	Non-residential social services activities for the elderly
8812	Non-residential social services activities for people with disabilities
8891	Child day-care activities
8899	Other non-residential social services activities not elsewhere classified
9003	Artistic and literary creation
9105	Library activities
9106	Archiving activities
9312	Sports club activities
9511	Repair of computers and peripherals
9512	Repair of communication equipment
9521	Repair of household electronic audio and video equipment
9522	Repair of household appliances and equipment for home and garden
9524	Repair of furniture and household items
9529	Repair of other personal effects and items for household use
9602	Hairdressing and other beauty treatment
9609	Other personal services not elsewhere classified