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
- 01.2Coltivazione 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
