ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 90.31.00— Gestione di strutture e spazi per le arti(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 90.0ATTIVITÀ CREATIVE, ARTISTICHE E DI INTRATTENIMENTO
- 90.04Gestione di strutture artistiche
- 90.04.00Gestione di teatri, sale da concerto e altre strutture artistiche
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.