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
- 90.31.00Gestione di strutture e spazi per le arti
Description
- 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
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
Excluded from class 90.31:
- 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
Frequently asked questions
Does operating a theatre or concert hall fall under 90.31.00?
Yes, if the activity is managing an arts facility: a theatre, concert hall, cultural centre, music club or performance space. If you only let the premises without managing the artistic space, see 68.20.09.
I organise events in other people's theatres: does that fall under 90.31.00?
Usually not. 90.31.00 covers the management of the venue itself. If you organise shows, festivals or production support without managing the facility, the closest code is 90.39.09.
I run a live music club with live concerts: 90.31.00 or a nightclub code?
If the venue is primarily a live-performance space, 90.31.00 is appropriate. If the heart of the business is dancing — DJ sets and a dance floor rather than concerts — the reference becomes the operation of dance halls, 93.29.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 90.04.00— Gestione di teatri, sale da concerto e altre strutture artistiche(corrispondenza diretta)