Tax Democracy

ATECO code 01.13.13

Growing of vegetables and melons in other protected cultivation, excluding soilless cultivation

COLTIVAZIONE DI ORTAGGI E MELONI IN ALTRE COLTURE PROTETTE, ESCLUSE COLTURE FUORI SUOLO

ATECO code01.13.13

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • AAGRICOLTURA, SILVICOLTURA E PESCA
  • 01Produzioni vegetali e animali, caccia e servizi connessi
  • 01.1Coltivazione di colture agricole non permanenti
  • 01.13Coltivazione di ortaggi e meloni, radici e tuberi
  • 01.13.1Coltivazione di ortaggi e meloni
  • 01.13.13Coltivazione di ortaggi e meloni in altre colture protette, escluse colture fuori suolo

Description

Notes from category 01.13.1:

  • growing of leafy or stem vegetables, e.g.:
  • artichokes
  • asparagus
  • cabbages
  • cauliflower and broccoli
  • lettuce and chicory
  • spinach
  • fennels
  • celery
  • growing of fruit-bearing vegetables, e.g.:
  • cucumbers and gherkins
  • eggplants (aubergines)
  • tomatoes
  • zucchini
  • green beans
  • watermelons
  • melons
  • growing of mushrooms and truffles
  • growing of vegetable seeds (excluding sugar beet seeds and other beet seeds)
  • growing of chillies, peppers (Capsicum spp.)
  • growing of sweetcorn

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 class 01.13:

  • growing of grain maize, see 01.11
  • growing of maize, lupines, kale for fodder, see 01.19
  • growing of beet seeds other than sugar beet seeds, see 01.19
  • growing of strawberries, see 01.25
  • growing of perennial and non-perennial spices and aromatic crops, see 01.28
  • growing of spices and aromatic, drug and pharmaceutical crops, see 01.28
  • growing of pepper (Piper spp.), see 01.28
  • growing of plants for planting, see 01.30
  • growing of mushroom spawn, see 01.30
  • gathering of mushrooms and other wild growing non-wood forest products, see 02.30

Frequently asked questions

I have a greenhouse with tomatoes grown in the ground — is the code 01.13.13 or the soilless one, 01.13.12?
01.13.13, because the plants grow in the greenhouse floor rather than hydroponically. Soilless cultivation — growing on a substrate or in water without soil — falls under 01.13.12. Same vegetable, same greenhouse: the difference lies in whether the roots are in the ground.
I use seasonal tunnels over my field tomatoes — do I stay on 01.13.11 (open field) or switch to protected cultivation?
Usually protected cultivation, so 01.13.13: if the growing takes place under a tunnel or greenhouse, even a seasonal one, it qualifies as protected cultivation. Open-field code 01.13.11 presupposes the absence of any cover. When protection is genuinely the system you use, this is the right code.
In the same greenhouse growing in soil I have both tomatoes and cut flowers — one code 01.13.13 or two?
No, vegetables and flowers remain separate entries even under the same roof. Tomatoes grown in covered soil are 01.13.13; flowers grown in covered soil have their own entry under 01.19.13. Same structure, different products: the classification follows what you grow, not where.

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