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
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 03Pesca e acquacoltura
- 03.2Acquacoltura
- 03.21.0Acquacoltura marina
- 03.21.01Coltivazione di alghe marine
Description
- growing of seaweed and algae
- marine microalgae cultivation
Exclusion notes
Excluded from division 03:
- processing of fish, crustaceans or molluscs, whether at land-based plants or on factory ships, see 10.20
- building and repairing of ships and boats, see 30.11, 30.13, 33.15, 33.18
- sport or recreational fishing activities, see 93.19
Excluded from group 03.2:
- breeding and raising of reptiles, see 01.48
- breeding and raising of snakes and turtles, see 01.48
- production of bird skins from ranching operations or skins from farming reptiles (e.g. snakes and turtles), see 01.48
Excluded from class 03.21:
- frog farming, see 03.22
- operation of sport fishing preserves, see 93.19
Frequently asked questions
I cultivate algae and microalgae at sea: ATECO code 03.21.01 or 03.21.09?
03.21.01, if you cultivate macroalgae, seaweed, or marine microalgae. This is the dedicated sub-activity for algae alone within marine aquaculture. When you farm fish, molluscs, or crustaceans in seawater instead, the applicable code is other marine aquaculture, i.e. 03.21.09.
Does cultivating algae in the sea versus in fresh water change the ATECO code?
Yes. Marine algae fall under 03.21.01, while the cultivation of algae in fresh water has its own code, 03.22.01. The type of water separates the two entries, even though the activity is the same.
I collect wild algae and macroalgae from the sea without cultivating them: does that fall under ATECO code 03.21.01?
No, if you collect them in the wild it is fishing, not aquaculture. The collection of wild macroalgae and seaweed falls under marine fishing, i.e. 03.11.00. 03.21.01 applies only when you cultivate the algae yourself, growing them in a facility.