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
- 91.4Attività di orti botanici, giardini zoologici e riserve e parchi naturali
- 91.41.00Attività di orti botanici e giardini zoologici
Description
- operation of botanical and zoological gardens, including children's zoos
- operation of aquariums
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 class 91.41:
- landscape and gardening activities, see 81.30
- operation of sport fishing and hunting preserves, see 93.19
Frequently asked questions
Does a public aquarium fall under 91.41.00?
Yes, 91.41.00 includes the management of aquariums, botanical gardens, and zoos. If you manage a nature reserve or natural park — without a zoo or aquarium structure — compare with 91.42.00.
Veterinary services inside a zoo: 91.41.00 or 75.00.00?
The management of the zoo remains 91.41.00. If the independent economic activity is the veterinary service, separate from managing the zoological garden, look at 75.00.00.
My botanical garden organises workshops and educational visits for schools — does it stay under 91.41.00?
Yes, as long as the core activity is running the botanical garden and the workshops accompany the visit. If the educational programmes become the primary activity in their own right, detached from the facility, compare with 85.52.09.
I manage a wildlife park with animals in large safari-style enclosures: 91.41.00 or nature reserve?
Usually 91.41.00, since it is still a zoological garden with animals kept and displayed to the public, even in spacious settings. If the activity instead involves protecting and maintaining a natural area and its wildlife, the code becomes 91.42.00.