Tax Democracy

ATECO code 91.21

Museum activities and management of collections

ATTIVITÀ DI MUSEI E COLLEZIONI

ATECO code91.21

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

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

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