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
- 01.28.00Coltivazione di spezie, piante aromatiche e farmaceutiche
Description
- 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
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
Excluded from class 01.28:
- drying of spices and aromatic, drug and pharmaceutical plants by third parties, see 01.63
Frequently asked questions
I grow basil, rosemary and sage to sell fresh — should I use ATECO code 01.28.00 or the vegetable code?
01.28.00, because aromatic herbs (basil, rosemary, sage, parsley, oregano) fall under spices and aromatic plants. Vegetables grown in open fields — lettuces, courgettes and the like — belong in 01.13.11. Culinary herbs follow this code.
If I grow spices and then grind and package them for sale, do I stay on 01.28.00?
Only sun-drying directly connected to cultivation stays here. The code covers drying of spices and aromatic plants when it is part of the farming operation. Grinding and packaging condiments and spices for the market is food manufacturing and falls under 10.84.00. Further processing means a different code.
I grow chamomile, lemon balm and other medicinal herbs for herbal teas — does 01.28.00 apply, or the beverage-crop code?
01.28.00. Medicinal and pharmaceutical plants, including herbal-tea plants such as chamomile and lemon balm, fall under spices and pharmaceutical crops in this code. Coffee, tea, maté and cocoa — the true beverage crops — have their own code: 01.27.00. Medicinal herbs belong here.
I grow hemp to extract essential oil for medicinal use, not for fibre — 01.28.00 or 01.16.00?
Usually 01.28.00 when the intended use is medicinal or pharmaceutical. Hemp grown for textile fibre belongs to the textile plant category 01.16.00; hemp intended for aromatic and medicinal purposes falls here under pharmaceutical crops. The intended use — fibre or medicinal — determines the code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.28.00— Coltivazione di spezie, piante aromatiche e farmaceutiche(rimappatura complessa)