Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.4Allevamento di animali
- 01.43.00Allevamento di cavalli e altri equini
Description
- raising and breeding of horses, asses, mules or hinnies, regardless of the purpose
Exclusion notes
Excluded from division 01:
- field construction (for example, agricultural land terracing, drainage, preparing rice paddies), see section F
- activities of buyers and cooperative associations engaged in the marketing of farm products, see section G
- landscape service activities, see 81.30
Excluded from group 01.4:
- farm animal boarding and care, see 01.62
- production of hides and skins from slaughterhouses, see 10.11
Excluded from class 01.43:
- riding instruction, see 85.51
- operation of racing and riding stables (if they do not have breeding activities), see 93.19
Frequently asked questions
I breed horses and sell them after rearing — what ATECO code applies?
01.43.00. The raising and breeding of horses, donkeys, mules and hinnies falls here regardless of purpose, whether sport or work. If instead you shoe horses and care for their hooves without raising them, the farrier activity is separate: 01.62.01.
I keep other owners' horses at livery in my stables — does that fall under 01.43.00?
No, because you are not raising your own animals. Taking in and caring for equines owned by others in exchange for payment is a support service and falls under 01.62.09. Code 01.43.00 applies when the horses you breed and raise are yours.
I raise donkeys to produce donkey milk — what ATECO code do I use?
01.43.00. Donkeys, mules and hinnies are equines and their raising belongs here regardless of purpose, including donkey-milk production. Cow or buffalo milk follows a different path, under 01.41.00, because there the species rather than the product is what defines the code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.43.00— Allevamento di cavalli e altri equini(corrispondenza diretta)