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
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 64Attività dei servizi finanziari, escluse le assicurazioni e i fondi pensione
- 64.9Altre attività di servizi finanziari, ad esclusione di assicurazioni e fondi pensione
- 64.92Altre attività creditizie
- 64.92.9Altre attività di concessione del credito n.c.a.
- 64.92.91Altre attività di concessione del credito fornite dai consorzi di garanzia collettiva fidi
Exclusion notes
Excluded from division 64:
- activities of promotional institutions for economic development through long-term investments at local, regional and national level provided that they act as the government's arm for the execution of their public policy mandate, see 84.13
Excluded from group 64.9:
- insurance and pension funding activities, see division 65
Excluded from class 64.92:
- credit granting by specialised deposit-taking institutions, see 64.19
- financial leasing, see 64.91
- securitisation of assets other than loans, see 64.99
- operating leasing according to type of goods leased, see division 77
- grant-giving activities by membership organisations, see 94.99
Frequently asked questions
A confidi that guarantees its members' loans to banks — ATECO code 64.92.91?
Yes. Mutual guarantee consortia (confidi) have this dedicated entry at 64.92.91. It is the specific code for collective loan guarantees, distinct from the general credit-granting activity under 64.92.99.
The confidi also grants loans directly in addition to providing guarantees — does it stay under 64.92.91?
Generally yes, when the activity is typical of a mutual guarantee consortium. If the lending activity goes beyond the confidi perimeter and becomes general credit-granting by a non-deposit-taking institution, then 64.92.99 applies.
What is the difference between a confidi 64.92.91 and risk assessment activities 66.21.00?
Code 64.92.91 is the confidi that grants credit and collective guarantees. Risk and damage assessment as an ancillary service — for example appraisals and valuations — falls instead under 66.21.00. One grants credit or guarantees; the other only assesses.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 64.92.01— Attività dei consorzi di garanzia collettiva fidi(corrispondenza diretta)