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
- 01.15Coltivazione di tabacco
Description
Notes from sub-category 01.15.00:
- growing of unmanufactured tobacco
- preliminary processing of tobacco when associated with the growing of tobacco
Exclusion notes
- preparation of tobacco leaves (e.g. sun drying) by a third party, see 01.63
- manufacture of tobacco products, see 12.00
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