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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 91Attività di biblioteche, archivi, musei e altre attività culturali
- 91.2Attività di musei, collezioni, luoghi e monumenti storici
- 91.22.00Attività di luoghi e monumenti storici
Description
- operation and preservation of historical sites and buildings
- operation and preservation of archaeological sites open to visitors
Exclusion notes
Excluded from division 91:
- manufacture of musical instruments, see 32.20
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
- retail sale of second-hand goods, see 47.79
- transport and storage activities, see division 52
- insurance activities, see division 66
- judicial auctions, see 69.10
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- research activities, conservation sciences devoted to cultural heritage, see division 72
- activities of tourist guides and lecturers, see 79.90
- sports, amusement and recreation activities (e.g. the operation of bathing beaches and recreation parks), see division 93
- repair of musical instruments not considered cultural heritage and non-historical, see 95.29
Excluded from group 91.2:
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- activities related to conservation and restoration of cultural heritage, see 91.30
Excluded from class 91.22:
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- conservation and restoration of cultural heritage, see 91.30
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- archaeological excavations, see 72.20
Frequently asked questions
I manage visits to an archaeological site: 91.22.00 or tourist guide?
91.22.00 if you manage the archaeological site or monument open to visitors. If you accompany visitors as a guide without managing the site, the code to compare is 79.90.01.
Does the restoration of a historic building fall under 91.22.00?
No, 91.22.00 concerns the management and conservation of a visitable historic site or monument. Technical restoration of a historic asset most often falls under 91.30.01.
I manage a historic castle open to the public but also rent it out for weddings and events: do I stay on 91.22.00?
For the visitor access and conservation side of the castle, yes — 91.22.00 is the right code. If events become the predominant activity, meaning you mainly organise and sell ceremonies and receptions, you should look at 82.30.09 for that part.
I also run the bookshop and souvenir stand inside the site: does that fall under 91.22.00 or is it retail trade?
Usually the management of the site remains under 91.22.00 and the bookshop is an ancillary service to the visit. If the sale of books, gifts and souvenirs becomes a standalone shop with its own accounts, that part should be treated as retail trade rather than as management of the monument.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 91.03.00— Gestione di luoghi e monumenti storici e attrazioni simili(corrispondenza diretta)