ATECO Codes – Residential Care Activities
Division 87 covers residential facilities that provide continuous care: care homes and sheltered housing for the elderly, residential nursing homes (RSA), communities for people with disabilities or mental health conditions, and facilities for those dealing with addiction. These are business activities, not self-employed professions: opening a facility requires authorisation from the municipality or region, registration with the Companies Register, and as a rule, registration with the INPS Traders' Management scheme. For tax purposes, revenues are treated as services with a 78% profitability coefficient under the flat-rate regime.
- ATECO 2025 codes
- 5
- Flat-rate eligible
- 5 of 5
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
87.10.00Residential nursing care activitiesFlat-rate78%87.20.00Residential care activities for mental health and substance abuseFlat-rate78%87.30.00Residential care activities for the elderly and persons with physical disabilitiesFlat-rate78%87.91.00Intermediary services for residential care activitiesFlat-rate78%87.99.00Other residential care activities n.e.c.Flat-rate78%
Frequently asked questions
Can I open a care home or sheltered housing for the elderly under the flat-rate regime?
Yes, as long as revenue stays below €85,000 per year and the other flat-rate conditions are met. The real issue lies elsewhere: these facilities require an operating authorisation issued by the municipality or region, with strict standards for premises, staffing, and safety, as well as registration with the Companies Register and with INPS Traders' Management. A facility of any real size will rarely stay below the threshold, so in practice the flat-rate scheme is more relevant for small family-run communities than for full residential nursing homes.
What is the profitability coefficient for division 87 codes under the flat-rate regime?
Residential care activities fall under the services category with a 78% profitability coefficient. This means that 78% of fees received becomes taxable income, while the remaining 22% is treated as a flat-rate expense and is not taxed. The substitute tax of 15% (5% for the first five years if you meet the new-activity requirements) and INPS contributions are both applied to the resulting taxable base. You can see right away what you would pay with the tax calculator.
Which INPS scheme do I register with if I run a residential care facility?
Someone running a care home, sheltered housing, or a similar facility is carrying out a business activity and as a rule registers with the INPS Traders' Management scheme, which includes fixed contributions on a minimum income threshold plus a percentage element on income above that threshold. Under the flat-rate scheme you can request a 35% reduction on traders' contributions. Separate Management applies to self-employed professionals without a pension fund and is not the typical case for someone opening an authorised residential facility.