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
- 93Attività sportive, di intrattenimento e divertimento
- 93.1Attività sportive
- 93.13.0Attività dei centri di fitness
- 93.13.01Attività di studi di yoga, pilates e Tai Chi
Description
- activities of yoga studios
- activities of pilates studios
- activities of tai chi studios
- fitness instruction provided by yoga studios and similar facilities
Exclusion notes
Excluded from division 93:
- dramatic arts, music, other arts and entertainment (e.g. production of live theatrical presentations, concerts, opera or dance productions, other stage productions), see division 90
- operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 91
- preservation of historical sites, see division 91
- activities of nature reserves, see division 91
Excluded from group 93.1:
- sports and recreation education activities, see 85.51
Excluded from class 93.13:
- sports instruction by individual teachers, trainers, see 85.51
- pilates instruction by individual teachers, trainers, see 85.51
Frequently asked questions
Yoga and Pilates studio with its own space: 93.13.01?
Yes, if you run a studio dedicated to yoga, Pilates, Tai Chi or similar fitness classes in that facility. If you operate a more general gym or fitness centre, see 93.13.09.
Rehabilitative Pilates: 93.13.01 or physiotherapy?
93.13.01 is appropriate when the activity is fitness or movement practice at the studio. If the service is physiotherapy or a healthcare rehabilitation treatment, compare with 86.95.00.
I teach yoga at clients' homes and online, without my own space: can I use 93.13.01?
Usually not, because 93.13.01 assumes a studio that you manage. If you hold classes at clients' homes or via video call, without your own facility, the closest code is 85.51.09.
My Pilates studio has added a weights and equipment room: does it stay as 93.13.01 or become a gym?
It depends on what now predominates. If the centre remains Pilates-, yoga- or Tai Chi-focused, keep 93.13.01. If the facility has become mainly a gym with equipment and bodybuilding, switch to 93.13.09.