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
- 01.16.00Coltivazione di piante tessili
Description
- growing of cotton
- growing of jute, kenaf and other textile bast fibres
- growing of flax and hemp
- growing of sisal and other textile fibres of the genus agave
- growing of abaca, ramie and other vegetable textile fibres
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
Frequently asked questions
I grow hemp to extract textile fibre — is 01.16.00 the right code?
Yes, if you grow flax or hemp for textile fibre the code is 01.16.00, together with cotton, jute, sisal and other plant fibres. Be mindful of the intended use, however: hemp grown as an aromatic or medicinal plant, or as a beverage crop, may fall under different entries such as 01.28.00. What counts here is the textile use of the plant.
If in addition to growing cotton I also spin or weave it, do I stay under 01.16.00?
No, spinning and weaving are manufacturing activities. Growing fibre crops is 01.16.00; processing the fibre into yarn and fabric falls within the textile industry — for example under fibre preparation and spinning at 13.10.00. The agricultural code stops at cultivating and harvesting the plant.
I grow hemp but harvest the flower heads for the floriculture market, not the fibre — is 01.16.00 still correct?
No, in that case the textile entry does not apply. ATECO code 01.16.00 is valid when you grow flax or hemp specifically for fibre. If the hemp is destined for its flower heads as a floriculture product, the classification is open-field flower growing at 01.19.11. The intended use of the plant — fibre or flower — determines the code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.16.00— Coltivazione di piante per la preparazione di fibre tessili(diviso in più codici)