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
- 91.42.00Attività di riserve e parchi naturali
Description
- operation of nature reserves, including wildlife preservation, etc.
- conservation and maintenance services of national parks, nature parks and reserves
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 91.42:
- protection or restoring activities of agricultural land, see division 01
- protection or restoring activities of forestry land, see division 02
- protection or restoring activities of landscape (e.g. for parks, gardens), see 81.30
- operation of sport fishing and hunting preserves, see 93.19
Frequently asked questions
Managing a nature park with walking trails: 91.42.00?
Yes, if you manage a reserve, a natural park, or provide conservation and maintenance services for the park. If you only organise tourist guided tours within the park without managing it, look at 79.90.03.
A park with a picnic area and play facilities — still 91.42.00?
It stays 91.42.00 if the primary service is managing the reserve or natural park. If instead you run a recreational area for picnics or play outside the natural park framework, it may be closer to 93.29.99.
I lead guided hikes and birdwatching trips inside a nature park, but I don't manage the park: which code do I use?
Not 91.42.00, since that code is for those who manage and conserve the park. If you take visitors along the routes as a guide, without managing the area, the code to look at is 79.90.03.
I manage a botanical garden within a nature reserve: 91.42.00 or botanical garden?
It depends on what predominates. If the activity revolves around the reserve and nature conservation, stay with 91.42.00. If the core is the botanical garden itself, open to the public with its plant collections, look at 91.41.00.