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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 91Attività di biblioteche, archivi, musei e altre attività culturali
- 91.30.0Conservazione, restauro e altre attività di supporto al patrimonio culturale
- 91.30.01Conservazione e restauro del patrimonio culturale
Description
- conservation and restoration of historical and archaeological assets of all types of materials, whether the assets are movable or stationary
- restoration of antique organs and other musical instruments considered cultural heritage and historical
- restoration of antique or considered cultural heritage and historical works of art, e.g. icons, statues and sculptures, tapestries, mosaics, paintings and frescoes, including sacred images
- restoration of historical buildings
Exclusion notes
Excluded from division 91:
- manufacture of musical instruments, see 32.20
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
- retail sale of second-hand goods, see 47.79
- transport and storage activities, see division 52
- insurance activities, see division 66
- judicial auctions, see 69.10
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- research activities, conservation sciences devoted to cultural heritage, see division 72
- activities of tourist guides and lecturers, see 79.90
- sports, amusement and recreation activities (e.g. the operation of bathing beaches and recreation parks), see division 93
- repair of musical instruments not considered cultural heritage and non-historical, see 95.29
Excluded from class 91.30:
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- conservation science (research and development activities devoted to cultural heritage), see division 72
- archaeological excavations, see 72.20
- cultural heritage education, see 85.52
- repair of furniture not considered cultural heritage and non-historical, see 95.24
- repair of musical instruments not considered cultural heritage and non-historical, see 95.29
Frequently asked questions
Restoring paintings and historical frescoes: 91.30.01 or repair?
91.30.01, if you work on historical, archaeological, or culturally protected assets. Ordinary repair of furniture or furnishings outside that cultural scope should be compared with 95.24.09.
I only provide architectural design for a historic building — does 91.30.01 apply?
Not necessarily. 91.30.01 covers the conservation and restoration of cultural heritage. If your primary activity is architectural design, without carrying out restoration as an economic activity, look at 71.11.09.
Restoring antique church organs and historical musical instruments: 91.30.01 or musical instrument repair?
91.30.01 when you work on organs and instruments classified as cultural and historical heritage, since this code specifically covers the restoration of antique and historically significant assets. If you repair everyday musical instruments that have no cultural heritage value, a different code applies — not heritage restoration.
I support a restorer only with consultancy and diagnostics, without physically working on the asset — does 91.30.01 still apply?
Usually not: 91.30.01 is for those who physically carry out conservation or restoration work. If you provide consultancy, diagnostic surveys, or technical support around an intervention — without doing the restoration yourself — you should compare with 91.30.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 90.03.02— Attività di conservazione e restauro di opere d'arte(rimappatura complessa)