Tax Democracy

ATECO code 86.21

General medical practice activities

ATTIVITÀ DI MEDICINA GENERALE

ATECO code86.21

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
  • 86Attività per la salute umana
  • 86.2Attività mediche e odontoiatriche
  • 86.21Attività di medicina generale

Description

Notes from sub-category 86.21.00:

  • medical consultation and treatment in the field of general medicine carried out by general practitioners
  • general medical and polymedical practices activities
  • outpatient general medical activities

Exclusion notes

  • inpatient hospital activities, see 86.10
  • medical specialists activities, see 86.22
  • nursing and midwifery activities, see 86.94
  • physiotherapy activities, see 86.95
  • traditional, complementary and alternative medicine activities, see 86.96

Excluded from division 86:

  • veterinary activities, see 75.00

Excluded from sub-category 86.21.00:

  • activities of pediatricians, see 86.22.02

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