Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 87Attività di assistenza residenziale
- 87.9Altre attività di assistenza residenziale
- 87.99.00Altre attività di assistenza residenziale n.c.a.
Description
- residential and social assistance activities provided on a round-the-clock basis to special categories of persons, but where medical treatment or education are not essential elements:
- orphanages
- children's boarding homes and hostels
- provision of residential services for homeless persons, refugees, immigrants, etc.
- other residential family support activities
- activities of:
- activities of halfway houses for groups of persons with social or personal problems
- activities of halfway houses for delinquents and offenders
- activities of juvenile correction homes
Exclusion notes
Excluded from division 87:
- non-residential nursing activities, see 86.94
- non-residential care activities, see division 88
Excluded from class 87.99:
- funding and administration of compulsory social security programmes, see 84.30
- activities of residential nursing care facilities, see 87.10
- provision of residential nursing and rehabilitative services for persons living with or having a diagnosis of a mental illness, see 87.20
- residential care activities for persons having a diagnosis of intellectual disability, see 87.20
- residential care activities for older persons or persons with physical disabilities, see 87.30
- child day-care activities, see 88.91
- adoption service activities, see 88.99
Frequently asked questions
Does a shelter for minors or homeless persons fall under 87.99.00?
Yes, when the activity is continuous residential social care and does not fall within the more specific codes for nursing care, addiction, mental health, elderly care, or physical disabilities. The deciding factor is whether the service is residential.
Can an addiction facility use 87.99.00?
Better not, if the facility is designed for residential treatment of addiction or mental health problems. In that case the specific code is 87.20.00.
Does a protected family home for minors under criminal justice measures fall under 87.99.00?
Yes, the category lists family homes for people with social difficulties and facilities for minors in the criminal justice system, where accommodation is continuous and medical care is not the central element. If the accommodation is instead for minors with mental health conditions or addictions requiring treatment, see 87.20.00.
I run a daytime centre for vulnerable people, with no overnight beds: still 87.99.00?
No, there is no overnight accommodation, which is what holds this code together. If the service is day-based or community-based, with no residential component, the closest comparison is 88.99.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 87.90.00— Altre strutture di assistenza sociale residenziale(corrispondenza diretta)