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
- 01.50.00Coltivazioni agricole associate all'allevamento di animali: attività mista
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 class 01.50:
- mixed crop farming, see 01.1, 01.2
- mixed animal farming, see 01.4
Frequently asked questions
I run a farm that does both crop growing and livestock raising with neither clearly dominant — what ATECO code?
01.50.00. This class is precisely for situations where crop growing and livestock raising are balanced and neither clearly outweighs the other — the classic mixed farm. If dairy cattle farming is dominant, the specific code 01.41.00 is the better choice.
I grow forage almost exclusively to feed my own animals — do I use 01.50.00 or the livestock code?
Usually the livestock code. 01.50.00 applies when crop growing and livestock raising carry similar weight as distinct activities; if the crops serve only as feed for your animals and livestock is the main activity, choose the relevant livestock code, for example 01.45.00.
I grow cereals and raise poultry at roughly the same scale — 01.50.00 or should I pick one of the two codes?
01.50.00, as long as neither activity clearly dominates the other. The mixed class is designed precisely for farms that keep crop growing and livestock raising in balance. Once one activity becomes clearly predominant — for example poultry — the specific code is preferable, in this case 01.47.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.50.00— Coltivazioni agricole associate all'allevamento di animali: attività mista(corrispondenza diretta)