ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 01.29.00— Coltivazione di altre colture agricole permanenti(corrispondenza diretta)
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
- 01COLTIVAZIONI AGRICOLE E PRODUZIONE DI PRODOTTI ANIMALI, CACCIA E SERVIZI CONNESSI
- 01.2COLTIVAZIONE DI COLTURE PERMANENTI
- 01.29.00Coltivazione di altre colture permanenti (inclusi alberi di Natale)
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.