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
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 87Attività di assistenza residenziale
- 87.20.00Attività di assistenza residenziale per persone affette da disturbi mentali o abuso di sostanze
Description
- activities of:
- facilities for the treatment of substance abuse
- facilities for the treatment of drugs and alcohol abuse
- mental health convalescent homes
- residential group homes for the emotionally disturbed
- mental health halfway houses
- assisted living facilities for persons having a diagnosis of intellectual disability
- facilities for the treatment of eating disorders
Exclusion notes
Excluded from division 87:
- non-residential nursing activities, see 86.94
- non-residential care activities, see division 88
Excluded from class 87.20:
- mental health hospitals, see 86.10
- provision of residential nursing care and rehabilitative services for individuals other than those living with or having a diagnosis of a mental illness, see 87.10, 87.30
- social work activities with accommodation, e.g. temporary homeless shelters, see 87.99
- non-residential care activities for persons living with or having a diagnosis of a mental illness (for example, mental healthcare centres), see division 88
Frequently asked questions
Does a residential therapeutic community for addiction use 87.20.00?
Yes, provided the service is residential and aimed at the treatment or supported living of people with addictions, mental health conditions, or comparable diagnoses within the scope of this code. If the service consists solely of a drop-in centre, counselling, or non-residential case management, see 88.99.09.
Does a family-style home for social hardship fall under 87.20.00?
Only if the actual criterion is residential care for mental health, addiction, or intellectual disability. If the home houses minors, homeless persons, refugees, or other social cases outside that healthcare remit, the closest code is 87.99.00.
A Ser.D. addiction service that operates only during the day, with no beds, is that 87.20.00?
No, without residential accommodation the code does not apply. 87.20.00 requires that the person lives in the facility. For a drop-in centre, an outpatient service, or a programme followed without overnight stays, see 88.99.09.
I work as a contracted psychiatrist inside an addiction community: which code should I register?
Usually not 87.20.00, which classifies the facility, not the individual practitioner. If you invoice specialist medical services independently, even within a community setting, the code is 86.22.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 87.20.00— Strutture di assistenza residenziale per persone affette da ritardi mentali, disturbi mentali o che abusano di sostanze stupefacenti(corrispondenza diretta)