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
- 64.2Attività delle società di partecipazione (holding) e dei conduit di finanziamento
- 64.21.00Attività delle società di partecipazione (holding)
Description
- activities of holding companies not engaged in head office activities
Exclusion notes
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 64.2:
- captive factoring and invoicing companies, see 64.92
- own account investment activities (e.g. by venture capital companies, private equity firms), see 64.99
- active management of companies and enterprises, strategic planning and decision-making of the company, see 70.10
- other activities of corporate groups' captive financial entities, which are captured under the relevant activity classes
Excluded from class 64.21:
- activities of shareholding companies, not owning controlling levels of equity, see 64.32
- dealing in financial markets on own account, see 64.99
- activities of asset management, on a fee or contract basis, see 66.30
- provision of managerial services (e.g. strategic planning, decision-making and administrative services of a head office), see 70.10
- active management of companies and enterprises, strategic planning and decision-making of the company, see 70.10
Frequently asked questions
A family holding company that owns stakes in operating subsidiaries without managing them — ATECO code 64.21.00?
Yes, if the company simply holds equity stakes without carrying out head-office management activities, the code is 64.21.00. This entry is specifically for holding companies not engaged in operational direction. If, on the other hand, the parent company directs and coordinates the group, see 70.10.00.
A parent company that sets strategic direction and provides services to subsidiaries — 64.21.00 or head-office activities?
Usually 70.10.00, not 64.21.00. When the holding company provides management direction, coordination, and services to the group, it is a head office: 70.10.00. Code 64.21.00 is for the pure holding company that merely holds equity stakes.
I hold minority stakes without controlling interest — does 64.21.00 still apply?
Not quite. Companies that hold equity without controlling stakes are referenced under 64.32.00. Code 64.21.00 is intended for the typical holding company, without head-office activities.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 64.20.00— Attività delle società di partecipazione (holding)(diviso in più codici)