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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 91Attività di biblioteche, archivi, musei e altre attività culturali
- 91.30.0Conservazione, restauro e altre attività di supporto al patrimonio culturale
- 91.30.09Altre attività di supporto al patrimonio culturale
Description
- other activities related to conservation and restoration of cultural heritage
- consulting regarding the conservation and restoration of cultural heritage
- activities necessary for the digitisation of cultural heritage, e.g.:
- gathering the information and data needed for the creation of virtual replicas
- consulting regarding exhibition design in museums and similar places
Exclusion notes
Excluded from division 91:
- manufacture of musical instruments, see 32.20
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
- retail sale of second-hand goods, see 47.79
- transport and storage activities, see division 52
- insurance activities, see division 66
- judicial auctions, see 69.10
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- research activities, conservation sciences devoted to cultural heritage, see division 72
- activities of tourist guides and lecturers, see 79.90
- sports, amusement and recreation activities (e.g. the operation of bathing beaches and recreation parks), see division 93
- repair of musical instruments not considered cultural heritage and non-historical, see 95.29
Excluded from class 91.30:
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- conservation science (research and development activities devoted to cultural heritage), see division 72
- archaeological excavations, see 72.20
- cultural heritage education, see 85.52
- repair of furniture not considered cultural heritage and non-historical, see 95.24
- repair of musical instruments not considered cultural heritage and non-historical, see 95.29
Frequently asked questions
Consultancy for setting up a museum exhibition: 91.30.09?
Yes, if the consultancy relates to exhibition design, conservation, restoration, or digitisation of cultural heritage. If you manage the artistic space where exhibitions or performances take place, look at 90.31.00.
I photograph artworks for a digital archive: 91.30.09 or photography?
91.30.09 may apply if the service is part of a cultural heritage digitisation project. If you offer specialised photography as a standalone service, outside that cultural context, compare with 74.20.19.
I catalogue and inventory artworks for a museum: is it 91.30.09 or archival activity?
91.30.09 works when cataloguing and data collection support cultural heritage, for example within a conservation or digitisation project. If the work involves managing documentary records using archival criteria, then look at 91.12.00.
I provide consultancy for setting up audio guides for a museum tour: 91.30.09 or the multimedia equipment code?
If you build and manage the audio guide system and its content for the visit yourself, the specific code is 91.30.02. 91.30.09 applies when you provide consultancy and support for the cultural project without directly managing the equipment.