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
- 87.30.00Attività di assistenza residenziale per anziani o persone con disabilità fisiche
Description
- activities of:
- assisted-living facilities
- continuing care retirement communities
- homes for older persons with minimal nursing care
- rest homes without nursing care
Exclusion notes
Excluded from division 87:
- non-residential nursing activities, see 86.94
- non-residential care activities, see division 88
Excluded from class 87.30:
- residential nursing care activities for older persons, see 87.10
- provision of residential nursing and rehabilitative services for older persons or persons living with or having a diagnosis of a mental illness, see 87.20
- social work activities with accommodation, see 87.99
Frequently asked questions
Does a rest home without full nursing care use 87.30.00?
Yes, if the primary service is residential accommodation with assistance in daily living for the elderly or persons with physical disabilities. If nursing care becomes a permanent, defining feature of the service, compare with 87.10.00.
Home care for the elderly or disabled: 87.30.00 or another code?
Usually not 87.30.00, because there is no facility-managed residential component. If the activity is domiciliary care, visits, companionship, or daily assistance at the user's own home, see 88.10.00.
Does a sheltered housing scheme for self-sufficient elderly people still fall under 87.30.00?
Yes, residential facilities providing daily-living assistance and minimal nursing care belong here. If residents require continuous nursing care as a central part of the service, the reference code is 87.10.00.
A rest home that also accommodates homeless persons: 87.30.00 or 87.99.00?
It depends on who you primarily serve. If the core of the service is elderly people or persons with physical disabilities, keep 87.30.00. If you mainly accommodate homeless persons, refugees, or social welfare cases, the residual code is 87.99.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 87.30.00— Strutture di assistenza residenziale per anziani e disabili(corrispondenza diretta)