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
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 74Altre attività professionali, scientifiche e tecniche
- 74.9Altre attività professionali, scientifiche e tecniche n.c.a.
- 74.99Tutte le altre attività professionali, scientifiche e tecniche n.c.a.
- 74.99.1Attività di consulenza agraria
- 74.99.19Altre attività di consulenza agraria n.c.a.
Exclusion notes
Excluded from class 74.99:
- forest management consulting services, see 02.40
- activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.1
- activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.9
- activities of real estate brokers, see 68.31
- bookkeeping activities, see 69.20
- activities of management consultants, see 70.20
- activities of architecture and engineering consultants, see 71.1
- provision of architectural or engineering project management services for construction projects, see 71.1
- environmental engineering activities, see 71.12
- geodetic surveying activities, see 71.12
- project management activities related to architectural activities, see 71.11
- planning or overseeing conservation of historical civil engineering constructions, see 71.12
- project management activities related to civil engineering works, see 71.12
- industrial and machinery design, see 71.12, 74.11
- veterinary testing and control in relation to food production, see 71.20
- archaeological excavations, see 72.20
- display of advertisements and other advertising design, see 73.11
- sales promotion service activities, see 73.11
- activities of scientific consulting for promotion purposes concerning pharmaceutical preparations or other pharmaceutical goods, see 73.30
- patent brokerage activities, see 74.91
- management services for rights to industrial property (e.g. patents, licences, trademarks, franchises, etc.), see 74.91
- security consultants' activities, see 80.09
- activities of convention and trade show organisers, see 82.30
- administration of loyalty programmes, see 82.99
- consultation of medical doctors, see 86.2
- consumer credit and debt counselling, see 88.99
- genealogical activities, see 96.99
- graphological research services, see 96.99
Frequently asked questions
I provide agricultural consultancy but I am not an agronomist, agrotechnician, or agricultural surveyor: can I use 74.99.19?
Usually yes. Code 74.99.19 is the residual agricultural consultancy code, for activities that do not fit the typical professional figures or the viticultural and oenological codes. However, if you are a specialised agricultural economist, check 74.99.14 first.
Consultancy on agricultural supply chains and organic certification: 74.99.19 or environmental consultancy?
If it remains technical agricultural consultancy, it falls under 74.99.19. If the focus is pollution prevention or environmental management, the activity moves to 74.99.31. The subject of the consultancy is what determines the code.
Support services for woodlands and forests: do they fall under agricultural consultancy 74.99.19?
No. Support services and management of forest areas have their own code: 02.40.00. Code 74.99.19 remains limited to agricultural consultancy not classified elsewhere and does not extend to forestry.