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
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.2Coltivazione di colture agricole permanenti
- 01.22.00Coltivazione di frutta di origine tropicale e subtropicale
Description
- growing of tropical and subtropical fruits, e.g.:
- avocados
- bananas and plantains
- dates
- figs
- mangoes
- papayas
- pineapples
- prickly pears
- rambutans
- lychees
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
Frequently asked questions
I grow avocados and mangoes in Sicily: ATECO code 01.22.00 or the generic fruit code?
01.22.00, because tropical and subtropical fruit — avocado, mango, bananas, figs, pineapples, prickly pears, dates — has its own heading. Citrus fruit, even though Mediterranean and sometimes grouped with these crops, falls under 01.23.00. The botanical family and the specific heading determine the code.
Do prickly pears I grow fall under 01.22.00 or under other fruits 01.25.00?
Under 01.22.00. Figs and prickly pears are included among the tropical and subtropical fruits in this heading. Nuts, berries, and soft fruit fall instead under 01.25.00. Here it is the listed species that count.
I make packaged pulps and juices from my avocados and mangoes: do I stay in 01.22.00?
Not for the processing side. Growing avocados, mangoes, and bananas is 01.22.00; turning fruit into pulps, juices, and preserves is food manufacturing, classified under 10.39.00. The agricultural code stops at the harvest of fresh fruit; transformed products move to a different activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.22.00— Coltivazione di frutta di origine tropicale e subtropicale(corrispondenza diretta)