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
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 74Altre attività professionali, scientifiche e tecniche
- 74.9Altre attività professionali, scientifiche e tecniche n.c.a.
- 74.91.00Attività di servizi di intermediazione e marketing di brevetti
Description
- brokering and marketing activities for patents
- management services for rights to industrial property (patents, licences, trademarks, franchises, etc.)
- activities of collective rights management organisations
- management of rights in intellectual property (e.g. copyrights and their revenues)
- marketing of licences and other administrative authorisations for commercial-type activities
Exclusion notes
Excluded from class 74.91:
- leasing of intellectual property and similar products, see 77.40
Frequently asked questions
I manage third-party licences, trademarks, and copyrights: is 74.91.00 the right code?
Yes. Brokering and commercialising patents, managing licences, trademarks, franchises, and copyrights along with the related royalty income all fall under 74.91.00. It is the code for those who administer industrial and intellectual property on behalf of others.
I provide legal advice on patents and trademarks: is this 74.91.00 or a legal activity?
It depends. If you manage and commercialise the rights, the activity is 74.91.00; if you provide legal advice and representation on patents, the activity is legal in nature and belongs in category 69.10. The 74.91.00 code is about management and brokerage, not legal advocacy.
I run a collecting society that collects rights on behalf of authors: does 74.91.00 apply?
Yes, organisations for the collective management of rights are included in 74.91.00. The code also covers the commercialisation of licences and administrative authorisations for commercial activities. For straightforward commercial intermediation involving various goods, look instead at 46.18.99.