Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.9Altre attività per la salute umana
- 86.99.0Altre attività per la salute umana n.c.a.
- 86.99.03Attività di psicomotricità
Description
- psychomotor activities and activities of cognitive gyms
- activities of developmental neuropsychomotricity therapists
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.99:
- production of artificial teeth, denture and prosthetic appliances by dental laboratories, see 32.50
- non-medical laboratory testing, see 71.20
- testing activities in the field of food hygiene, see 71.20
- hospital activities, see 86.10
- medical and dental practice activities, see 86.2
- diagnostic imaging services and medical laboratory activities, see 86.91
- activities of psychologists (e.g. clinical psychologists, health psychologists, psychotherapists, except medical doctors), see 86.93
- nursing and midwifery activities, see 86.94
- physiotherapy activities, see 86.95
- activities of medical massage therapists, see 86.95
- activities of osteopaths, see 86.96
- residential nursing care facilities, see 87.10
- activities of massage salons for non-medical massage, see 96.23
Frequently asked questions
Psychomotor therapist with a VAT number: is ATECO code 86.99.03 correct?
Yes. This category covers psychomotor therapy activities, including those carried out in cognitive gyms, as well as the work of developmental neuropsychomotor therapists. It is the reference code for psychomotor therapists.
Developmental neuropsychomotor therapist: do I fall under 86.99.03?
Yes. The category explicitly includes developmental neuropsychomotor therapists alongside basic psychomotor therapy. If you practise as a psychologist instead, the reference code is 86.93.00.
Psychomotor therapy or dance movement therapy: how do I choose between 86.99.03 and the nearby code?
Psychomotor therapy falls under 86.99.03. Dance movement therapy has its own separate code, 86.99.02. What matters is the technique you use as your predominant activity.