ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 91.30.01— Conservazione e restauro del patrimonio culturale(rimappatura complessa)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 90.0ATTIVITÀ CREATIVE, ARTISTICHE E DI INTRATTENIMENTO
- 90.03.0Creazioni artistiche e letterarie
- 90.03.02Attività di conservazione e restauro di opere d'arte
Frequently asked questions
Restoring paintings and historical frescoes: 91.30.01 or repair?
91.30.01, if you work on historical, archaeological, or culturally protected assets. Ordinary repair of furniture or furnishings outside that cultural scope should be compared with 95.24.09.
I only provide architectural design for a historic building — does 91.30.01 apply?
Not necessarily. 91.30.01 covers the conservation and restoration of cultural heritage. If your primary activity is architectural design, without carrying out restoration as an economic activity, look at 71.11.09.
Restoring antique church organs and historical musical instruments: 91.30.01 or musical instrument repair?
91.30.01 when you work on organs and instruments classified as cultural and historical heritage, since this code specifically covers the restoration of antique and historically significant assets. If you repair everyday musical instruments that have no cultural heritage value, a different code applies — not heritage restoration.
I support a restorer only with consultancy and diagnostics, without physically working on the asset — does 91.30.01 still apply?
Usually not: 91.30.01 is for those who physically carry out conservation or restoration work. If you provide consultancy, diagnostic surveys, or technical support around an intervention — without doing the restoration yourself — you should compare with 91.30.09.