Tax Democracy

ATECO code 01.13.12

Growing of vegetables and melons in protected soilless cultivation

COLTIVAZIONE DI ORTAGGI E MELONI IN COLTURE PROTETTE FUORI SUOLO

ATECO code01.13.12

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
  • 01.13.12Coltivazione di ortaggi e meloni in colture protette 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 grow lettuce hydroponically inside a greenhouse — does 01.13.12 (soilless) apply, or 01.13.13?
01.13.12, because soilless means exactly hydroponics or a substrate with no soil. If instead the plants root directly in the greenhouse floor — even though it is covered — the correct code is 01.13.13. The distinction is soil versus no soil, not the presence of the greenhouse.
What is the difference between growing vegetables in a soilless greenhouse (01.13.12) and in the open field — does the code really change?
Yes, there are three different codes depending on how you grow. Soilless in a greenhouse is 01.13.12; in a greenhouse but in soil is 01.13.13; outdoors with no cover is 01.13.11. The type of vegetable does not affect the code — what counts is the growing system.
I run an aquaponics system where the vegetables grow soillessly in the fish water — is that 01.13.12?
Yes for the vegetable side: the plants grow without soil, so they are soilless and follow 01.13.12. The fish rearing that feeds the system is aquaculture, however — a distinct activity with codes in division 03. If both parts operate as a single business, it is also worth looking at the mixed-farming entry 01.50.00; for the vegetables alone without soil, you stay here.

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