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
- 01.1Coltivazione 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.
