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
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 66Attività ausiliarie dei servizi finanziari e delle attività assicurative
- 66.30.0Attività di gestione di fondi
- 66.30.01Gestione di organismi di investimento collettivo del risparmio, fondi pensione e portafogli
Description
- management of mutual funds
- management of other investment funds
- management of collective investment undertakings, including fixed-asset investment companies and variable capital investment companies
- management of pension funds
- portfolio management activities
- activities of asset management on a fee or contract basis
Exclusion notes
Excluded from class 66.30:
- dealing in financial markets on own account, see 64.99
- management of real estate, see division 68
- management of public funds and public debt services, see 84.11
Frequently asked questions
Does an asset management company (SGR) that manages mutual funds, SICAVs, or portfolios use 66.30.01?
Yes. 66.30.01 covers the management of mutual funds, UCITS, SICAFs, SICAVs, pension funds, and the contractual management of portfolios. It represents active capital management. Those who merely advise on investments without a management mandate fall under 66.19.22.
Portfolio management (66.30.01) or trust management services (66.30.02) — which do I choose?
It depends on the subject matter of the mandate. 66.30.01 covers the management of assets, funds, and portfolios on behalf of clients. If instead your role is to act as trustee — managing and administering a trust — the code is 66.30.02.
Pension fund management — does it fall under 66.30.01 or supervision code 66.29.01?
Under 66.30.01, because here pension funds and their assets are actively managed. 66.29.01 is something entirely different: it is the authority that supervises the sector, not the entity that manages the money.