Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.2Coltivazione di colture agricole permanenti
- 01.29.00Coltivazione di altre colture agricole permanenti
Description
- growing of rubber trees for harvesting of latex
- growing of Christmas trees
- growing of trees for extraction of sap
- growing of vegetable materials of a kind used primarily for plaiting
Exclusion notes
Excluded from division 01:
- field construction (for example, agricultural land terracing, drainage, preparing rice paddies), see section F
- activities of buyers and cooperative associations engaged in the marketing of farm products, see section G
- landscape service activities, see 81.30
Excluded from group 01.2:
- growing of perennial flowers and other ornamental plants, see 01.19
Excluded from class 01.29:
- growing of flowers, cutting of flower buds and growing of flower seeds, see 01.19
- gathering of tree sap or rubber-like gums in the wild, see 02.30
Frequently asked questions
I grow Christmas trees to sell each December — what ATECO code should I use?
Usually 01.29.00. Christmas trees remain in the ground for several seasons before cutting, so they fall under perennial crops alongside plants grown to extract sap or latex. The situation is different if you run a nursery producing young plants for replanting — that would be 01.30.00.
I produce osiers and reeds for basket weaving — is that perennial agriculture or something else?
Yes, it is 01.29.00. The cultivation of plant materials used mainly for plaiting and weaving falls under other perennial crops. If instead you harvest from wild plants in woodland without cultivating them, the classification changes and you move towards forestry or wild-gathering activities, not this code.
I have a rubber-tree plantation to extract latex — 01.29.00 or beverage-crop cultivation?
01.29.00. Trees cultivated to extract sap or latex, such as rubber trees, fall under other perennial crops. Plants grown to produce coffee, tea or cocoa for drinking have their own code: 01.27.00. What you extract from the plant is what determines the code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.29.00— Coltivazione di altre colture permanenti (inclusi alberi di Natale)(corrispondenza diretta)