ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 65.30.00— Fondi pensione(unito da più codici)
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
- KATTIVITÀ FINANZIARIE E ASSICURATIVE
- 65ASSICURAZIONI, RIASSICURAZIONI E FONDI PENSIONE (ESCLUSE LE ASSICURAZIONI SOCIALI OBBLIGATORIE)
- 65.30Fondi pensione
- 65.30.10Attività dei fondi pensione aperti
Frequently asked questions
A pension fund that pays benefits to its members: ATECO code 65.30.00 or the code for the management company?
Code 65.30.00 is for the pension fund itself, as the entity that provides pension plans and pays benefits. The management of the fund on behalf of its members, carried out by a specialised firm, is instead classified under 66.30.01.
A benefit plan covering only the employees of the sponsoring company: does it fall under 65.30.00?
Yes. Paying pension benefits exclusively to the sponsor's employees or fund members is explicitly covered by 65.30.00. This is distinct from an investment fund, which falls under 64.31.00.
Supplementary health insurance or pension fund: how do I choose between 65.12.00 and 65.30.00?
Usually it comes down to what you provide. If it is health or non-life coverage, the code is 65.12.00. If it is a pension benefit for employees or scheme members, it is 65.30.00. The deciding factor is retirement provision versus insurance coverage.