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
- 91.21Attività di musei e collezioni
Description
Notes from sub-category 91.21.00:
- operation, management, care, preservation, assessment and exhibition of collections of museums of all kinds:
- museums or art museums; applied art, crafts and design museums (e.g. jewellery, furniture, costumes, ceramics, silverware)
- natural history, science and technology museums, historical museums (including military museums)
- other specialised museums
- open-air museums, ecomuseums, digital and virtual museums
- collections in historic houses and national galleries; interpretation centres for ethnographic, religious and folk art (at local or regional level)
- activities of art galleries, exhibiting art (not for sale)
Exclusion notes
- retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
- cultural heritage education, see 85.52
- library activities, see 91.11
- archive activities, see 91.12
- conservation and restoration of cultural heritage, see 91.30
- repair of furniture not considered cultural heritage and non-historical, see 95.24
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
