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
- 01.26.00Coltivazione di frutti oleosi
Description
- growing of oleaginous fruits, e.g.:
- coconuts
- olives
- oil palms
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 01.26:
- growing of soya beans, groundnuts and other oil seeds, see 01.11
- growing of nuts for oil (e.g. walnuts, almonds, hazelnuts, pine nuts or pistachios), see 01.25
- manufacture of olive oil, see 10.41
Frequently asked questions
I have an olive grove and produce olive oil: ATECO code 01.26.00 or the oil production code 10.41.10?
01.26.00 for growing olives. The production of olive oil has a food manufacturing code, 10.41.10, used for pressing operations even when the olives come from other producers. Cultivating an olive grove is agriculture; an olive mill processing the fruit is food manufacturing — two separate codes.
Do olives go in 01.26.00 (oleaginous fruits) or in nuts and berries 01.25.00?
In 01.26.00. Olives are oleaginous fruits, together with coconuts and oil palms, because they are destined for oil production. Edible nuts for consumption, such as walnuts and almonds, and berries fall instead under 01.25.00. The oil-bearing destination defines the heading.
I brine and sell my olives as table olives rather than pressing them for oil: is it still 01.26.00?
Olive cultivation stays in 01.26.00 regardless of what you do with the fruit. Brining and packaging them as table olives is, however, food preservation and falls under 10.39.00. Growing the olive tree is here; brining and selling them as a packaged product is a separate activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.26.00— Coltivazione di frutti oleosi(corrispondenza diretta)