Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.2Coltivazione di colture agricole permanenti
- 01.21.00Coltivazione di uva
Description
- growing of grapes for consumption or for further production of wine, juice, vinegar and dried fruit (e.g. raisins, zante currants or sultanas)
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 01.21:
- manufacture of juice, see 10.32
- manufacture of wine, see 11.02
Frequently asked questions
I have a vineyard and sell the grapes: ATECO code 01.21.00 or the wine code if I also vinify?
01.21.00 for growing grapes alone, whether table or wine varieties. If you vinify and produce wine, winemaking is a separate activity classified under 11.02.10. Growing the vine is agriculture; making wine is beverage production.
I grow grapes to make raisins and juice, not wine: does 01.21.00 still apply?
Yes. Code 01.21.00 covers grapes for fresh consumption as well as grapes destined for wine, juice, vinegar, and dried fruit such as raisins and sultanas. Vine cultivation stays here regardless of where the bunch ends up; the code changes only for the transformation into a beverage — for example 11.02.10 for wine.
I deliver all my grapes to a co-operative winery and do not vinify myself: do I stay on 01.21.00?
Yes. If you grow the vines and deliver the grapes to a co-operative, your activity is cultivation and it stays in 01.21.00. The vinification is carried out by the winery, under 11.02.10. The code would only change if you were the one transforming the grapes into wine; as long as you deliver the bunches, you are a grape grower.
I have my grape pomace distilled into grappa: does this require a different code from 01.21.00?
Yes for the distillation. Growing grapes is 01.21.00; producing grappa and other distilled spirits is a separate activity — distillation of alcoholic beverages, classified under 11.01.00. The agricultural code covers the vineyard and harvest; the still that extracts grappa from the pomace is beverage manufacturing.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.21.00— Coltivazione di uva(corrispondenza diretta)