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
- 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
