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
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 74Altre attività professionali, scientifiche e tecniche
- 74.9Altre attività professionali, scientifiche e tecniche n.c.a.
- 74.99Tutte le altre attività professionali, scientifiche e tecniche n.c.a.
- 74.99.3Attività di consulenza ambientale e di risparmio energetico
- 74.99.33Attività di consulenza in materia di gestione delle risorse idriche, minerali e altre risorse naturali per usi differenti da quelli energetici
Exclusion notes
- forest management consulting services, see 02.40.00
Excluded from class 74.99:
- forest management consulting services, see 02.40
- activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.1
- activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.9
- activities of real estate brokers, see 68.31
- bookkeeping activities, see 69.20
- activities of management consultants, see 70.20
- activities of architecture and engineering consultants, see 71.1
- provision of architectural or engineering project management services for construction projects, see 71.1
- environmental engineering activities, see 71.12
- geodetic surveying activities, see 71.12
- project management activities related to architectural activities, see 71.11
- planning or overseeing conservation of historical civil engineering constructions, see 71.12
- project management activities related to civil engineering works, see 71.12
- industrial and machinery design, see 71.12, 74.11
- veterinary testing and control in relation to food production, see 71.20
- archaeological excavations, see 72.20
- display of advertisements and other advertising design, see 73.11
- sales promotion service activities, see 73.11
- activities of scientific consulting for promotion purposes concerning pharmaceutical preparations or other pharmaceutical goods, see 73.30
- patent brokerage activities, see 74.91
- management services for rights to industrial property (e.g. patents, licences, trademarks, franchises, etc.), see 74.91
- security consultants' activities, see 80.09
- activities of convention and trade show organisers, see 82.30
- administration of loyalty programmes, see 82.99
- consultation of medical doctors, see 86.2
- consumer credit and debt counselling, see 88.99
- genealogical activities, see 96.99
- graphological research services, see 96.99
Frequently asked questions
Consulting on water and mineral resource management: is the code 74.99.33?
Yes, when the resource is used for non-energy purposes. Code 74.99.33 covers consulting on the management of water, minerals and other natural resources. If the resource is energy-related, refer to 74.99.32.
Water resource consulting or environmental consulting on pollution: 74.99.33 or 74.99.31?
If the focus is managing water as a resource, use 74.99.33. If instead the consulting covers pollution prevention and waste management, the correct code is 74.99.31. The two codes approach water from two different angles.
Consulting on the management of forest areas: does it fall under 74.99.33?
No. Forest area management is excluded from 74.99.33 and has its own dedicated code, 02.40.00. Code 74.99.33 is limited to water, mineral and natural resources for non-energy uses.