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
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.6Attività di supporto all'agricoltura e attività successive alla raccolta
- 01.61Attività di supporto alla produzione vegetale
- 01.61.10Manutenzione del terreno per mantenerlo in buone condizioni
Description
- maintenance of own or leased land, keeping it in good condition without agricultural production
- greening activities
Exclusion notes
Excluded from division 01:
- field construction (for example, agricultural land terracing, drainage, preparing rice paddies), see section F
- activities of buyers and cooperative associations engaged in the marketing of farm products, see section G
- landscape service activities, see 81.30
Excluded from class 01.61:
- post-harvest crop activities, see 01.63
- drainage of agricultural land, see 43.12
- landscape architecture, see 71.11
- activities of agronomists and agricultural economists, see 74.99
- rental of agricultural and forestry machinery and equipment without operator, see 77.31
- landscape gardening; planting, see 81.30
- organisation of agricultural shows and fairs, see 82.30
Frequently asked questions
I keep fallow land in good condition without farming it — what ATECO code?
01.61.10. Maintaining fallow agricultural land — owned or rented — in good environmental condition without production falls here, including re-greening activities. If instead you carry out sowing, pruning, or harvesting on behalf of others, the code becomes 01.61.99.
I do seeding and re-greening of agricultural areas — is it 01.61.10 or a landscaping service?
01.61.10 if the work involves maintaining agricultural land in good condition through re-greening. The care of ornamental green spaces in gardens and parks is a landscaping service under division 81, not an agricultural activity. What matters is the intended use of the land.
I maintain fallow land but I also do ploughing and sowing on some plots for the owner — do all of those fall under 01.61.10?
Not for the cultivated part. 01.61.10 covers only the maintenance of land kept fallow, with no agricultural production. As soon as you carry out ploughing, sowing, or harvesting on someone else's behalf, that service becomes contract farming and goes under 01.61.99.