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
- 64.3Attività delle società fiduciarie, dei fondi e altre entità simili
- 64.31Attività dei fondi di investimento del mercato monetario e del mercato non monetario
Description
Notes from sub-category 64.31.00:
- open-end investment funds
- closed-end investment funds
- unit and investment trusts
Exclusion notes
- activities of holding companies, see 64.21
- activities of non-majority shareholding companies, not owning controlling levels of equity, see 64.32
- trusts, estate and agency accounts not acting as collective investment schemes, see 64.32
- activities of venture capital companies, see 64.99
- pension funding, see 65.30
- management of funds, see 66.30
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 64.3:
- activities of entities that earn revenue from the sale of goods or services. These types of entities are therefore classified according to their principal activity in other parts of NACE/ATECO (like in division 66 for fund management, division 68 for rental and operating of real estate, or in division 77 for rental and leasing of ships or airplanes)
- carrying out securitisation transactions by issuing of financial instruments, see 64.92
- securitisation transactions of assets other than loans by issuing financial instruments, see 64.99
- trust, estate and agency accounts, that earn revenue from the sale of goods or services, see relevant NACE classes according to their principal activity