Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.9Altre attività per la salute umana
- 86.99.0Altre attività per la salute umana n.c.a.
- 86.99.02Danza-movimento terapia
Description
- dance and movement therapy
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.99:
- production of artificial teeth, denture and prosthetic appliances by dental laboratories, see 32.50
- non-medical laboratory testing, see 71.20
- testing activities in the field of food hygiene, see 71.20
- hospital activities, see 86.10
- medical and dental practice activities, see 86.2
- diagnostic imaging services and medical laboratory activities, see 86.91
- activities of psychologists (e.g. clinical psychologists, health psychologists, psychotherapists, except medical doctors), see 86.93
- nursing and midwifery activities, see 86.94
- physiotherapy activities, see 86.95
- activities of medical massage therapists, see 86.95
- activities of osteopaths, see 86.96
- residential nursing care facilities, see 87.10
- activities of massage salons for non-medical massage, see 96.23
Frequently asked questions
Dance movement therapist with a VAT number: is ATECO code 86.99.02 correct?
Yes. This category is dedicated to dance movement therapy. It is the reference code for practitioners who use movement and dance as a therapeutic tool.
Dance movement therapy or art therapy: are they both under 86.99.02?
No. 86.99.02 applies only to dance movement therapy. Art therapy is classified under miscellaneous health activities, 86.99.09.
I practise dance movement therapy as a psychotherapist: do I stay on 86.99.02 or use the psychologists' code?
It depends on your predominant activity. Dance movement therapy has its own category, 86.99.02. If you primarily work as a non-medical psychotherapist, the reference code is 86.93.00.