Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.9Altre attività per la salute umana
- 86.96.0Attività di medicine complementari e alternative
- 86.96.01Chinesiologia
Description
- kinesiology
- activities of kinesiologists
- actvities of clinical kinesiologists
- activities of sport kinesiologists
Exclusion notes
- applied kinesiology, see 86.99.09
- other various sports activities n.e.c., see 93.19.99
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.96:
- body treatment techniques (e.g. shiatsu, Thai massage, watsu, tui na, qigong), see 86.99
Frequently asked questions
Kinesiologist working in preventive movement: is the ATECO code 86.96.01?
Yes. This category covers basic kinesiology, preventive and adapted motor activities, and sports kinesiology. It is the reference code for kinesiologists working with movement.
I practise applied kinesiology: 86.96.01 or another code?
No, applied kinesiology does not belong here. This category explicitly excludes specialised kinesiology, which is classified under miscellaneous health activities: 86.99.09. Code 86.96.01 covers basic, sports, and adapted kinesiology.
Kinesiologist or physiotherapist: how do I tell the codes apart?
It depends on the profession. Kinesiology, including sports kinesiology, falls under 86.96.01. Physiotherapist rehabilitation — including massage therapists and ergotherapists — is instead 86.95.00.