Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 87Attività di assistenza residenziale
- 87.10.00Attività di assistenza infermieristica residenziale
Description
- activities of:
- homes for the older persons with nursing care
- convalescent homes, other than mental health and substance abuse facilities
- rest homes with nursing care
- nursing care facilities
- nursing homes hospices
- inpatient care hospices for palliative care
Exclusion notes
Excluded from division 87:
- non-residential nursing activities, see 86.94
- non-residential care activities, see division 88
Excluded from class 87.10:
- palliative nursing care for outpatients, see 86.94
- activities of homes for older persons without or with only minimal nursing care, see 87.30
- provision of residential care and assistance services, e.g. orphanages, children's boarding homes and hostels, temporary homeless shelters, see 87.99
Frequently asked questions
Does a nursing home with nursing staff use 87.10.00 or 87.30.00?
Usually 87.10.00, when nursing care is a permanent component of the residential service. If the facility is a rest home providing help with daily living and only minimal healthcare, see 87.30.00.
Does a residential hospice fall under 87.10.00 or under hospitals?
It usually falls under 87.10.00 when the service is continuous residential care, including palliative care with inpatient admission. If the activity is genuinely hospital-based, with wards and a hospital-style organisation, the comparison is 86.10.00.
Does a post-hospital convalescent home use 87.10.00 or another code?
Yes, 87.10.00 covers convalescent homes with nursing care, outside cases involving mental health or addictions. If the facility caters to people recovering from addiction or mental health disorders, the correct code becomes 87.20.00.
I am a nurse doing only home visits — does 87.10.00 apply?
No, this situation lacks the residential facility that defines 87.10.00. If you deliver independent nursing services at the patient's home or in an outpatient setting, the relevant code is 86.94.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 87.10.00— Strutture di assistenza infermieristica residenziale per anziani(corrispondenza diretta)