Tax Democracy

ATECO code 90.31

Operation of arts facilities and venues

GESTIONE DI STRUTTURE E SPAZI PER LE ARTI

ATECO code90.31

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
  • 90Attività di creazione artistica e rappresentazioni artistiche
  • 90.3Attività di supporto alle creazioni e alle arti performative e rappresentazioni artistiche
  • 90.31Gestione di strutture e spazi per le arti

Description

Notes from sub-category 90.31.00:

  • operation of arts facilities (e.g. concert halls, theatre halls and cultural centres)
  • operation of arts facilities which support artistic creation in visual arts
  • operation of music venues, music clubs and similar facilities for live performances

Exclusion notes

  • retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
  • activities of bars, pubs and similar facilities which predominantly serve beverages, which may include the provision of live music and dance activities, see 56.30
  • operation of cinemas, see 59.14
  • intermediation service activities for theatrical, sport, amusement and entertainment tickets, see 82.40
  • operation of arts facilities for own ensemble, see 90.20
  • operation of museums of all kinds, see 91.21
  • operation of dance floors and ballrooms where beverage serving is not the main activity, see 93.29

Excluded from division 90:

  • motion picture and video production/distribution, see 59.11, 59.12, 59.13
  • motion picture projection, see 59.14
  • radio and television broadcasting, see 60.10, 60.20
  • photographic activities, see 74.20
  • cultural education (non-academic teaching of instrument playing, painting, acting, dancing, etc.), see 85.52
  • operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 91
  • preservation of historical sites, see division 91
  • activities of nature reserves, see division 91
  • conservation and restoration of cultural heritage, see 91.30
  • gambling and betting activities, see 92.00
  • sports, amusement and recreation activities, see division 93

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