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
- TALTRE ATTIVITÀ DI SERVIZI
- 96Attività di servizi alla persona
- 96.2Servizi di parrucchieri e barbieri, trattamenti di bellezza, centri benessere e attività simili
- 96.23Servizi di centri benessere, sauna e bagno di vapore
- 96.23.9Altri servizi di centri benessere, sauna e bagno di vapore
- 96.23.99Altri servizi di centri benessere, sauna e bagno di vapore n.c.a.
Description
- activities of Turkish baths, sauna and steam baths, day spas, solariums, weight loss and slendering salons, etc.
- activities of massage salons for non-medical massage
Exclusion notes
Excluded from class 96.23:
- physical well-being services as part of accommodation activities, see division 55
- activities of medical massage therapists, see 86.95
- activities of practitioners in the field of shiatsu, Thai massage, watsu, tui na, qigong, see 86.99
- activities of health, fitness and body-building clubs and facilities, see 93.13
Frequently asked questions
Does a spa with sauna, steam bath and non-medical massages use 96.23.99?
Yes, this code covers spas, day spas, saunas, Turkish baths, steam baths, solaria, slimming centres and non-medical massage centres. If the establishment is a thermal spa centre, see 96.23.10.
Do shiatsu massages or similar techniques fall under 96.23.99?
Not always. The database excludes certain bodywork techniques — such as shiatsu and Thai massage — redirecting them to 86.99.01. 96.23.99 remains for non-medical massages offered within wellness centres or massage studios.
I'm opening a slimming centre with body treatments and contouring programmes: is it 96.23.99 or beauty therapy?
Slimming and body-contouring centres fall under 96.23.99 alongside sauna, solarium and steam baths. If the focus is instead aesthetic personal treatments — such as hair removal, facial massage or tanning — compare with 96.22.09.