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
- 01.13.12Coltivazione 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?
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.
