Tax Democracy

ATECO code 01.28

Growing of spices, aromatic, drug and pharmaceutical crops

COLTIVAZIONE DI SPEZIE, PIANTE AROMATICHE E FARMACEUTICHE

ATECO code01.28

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
  • 01.2Coltivazione di colture agricole permanenti
  • 01.28Coltivazione di spezie, piante aromatiche e farmaceutiche

Description

Notes from sub-category 01.28.00:

  • growing of perennial and non-perennial spices and aromatic crops:
  • pepper (Piper spp.)
  • nutmeg, mace and cardamoms
  • anise, badian and fennel as a spice or aromatic plant
  • cinnamon (Canella)
  • cloves
  • ginger
  • vanilla
  • basil, parsley, chervil, tarragon, marjoram, cumin, oregano, rosemary, sage, coriander, bay leaf
  • hops
  • caraway
  • growing of drug and narcotic crops
  • sun drying of spices and aromatic, drug and pharmaceutical plants when associated with the growing of the plants

Exclusion notes

  • drying of spices and aromatic, drug and pharmaceutical plants by third parties, see 01.63

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 group 01.2:

  • growing of perennial flowers and other ornamental plants, see 01.19

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