Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
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Classification
- 84Amministrazione pubblica e difesa; assicurazione sociale obbligatoria
- 84.1Amministrazione dello Stato e delle politiche economiche, sociali e ambientali della comunità
- 84.12Regolamentazione dei servizi di assistenza sanitaria, istruzione, servizi culturali e di altri servizi sociali
- 84.12.40Regolamentazione dei servizi culturali e di altri servizi sociali
Description
- administration of research and development policies intended to increase personal well-being and of associated funds
- public sponsoring of recreational and cultural activities
- distribution of public grants to artists
Exclusion notes
Excluded from class 84.12:
- sewerage, refuse disposal and remediation activities, see divisions 37, 38, 39
- compulsory social security activities, see 84.30
- education activities, see section Q
- human health-related activities, see division 86
- museums and other cultural institutions, see division 91
- activities of government-operated libraries and archives, see 91.1
- sporting or other recreational activities, see division 93
Frequently asked questions
Does a public body that distributes grants to theatres and artists belong under 84.12.40 or under the cultural-activity codes?
84.12.40. The distribution of public grants to artists and the public sponsorship of recreational and cultural activities are among this code's listed activities. Those who stage performances or run museums belong elsewhere, in the cultural divisions. Code 84.12.40 funds and regulates — it does not produce culture.
What is the difference between 84.12.40 and the regulation of education 84.12.20?
The scope of the public policy differs. Code 84.12.40 covers culture, recreational activities and other social services, including welfare research policies. Code 84.12.20 (84.12.20) regulates schools and training. If your office funds cultural events and social services, stay in 84.12.40; if it plans the school system, use 84.12.20.
Does a municipal social services and culture department use 84.12.40 or the social care codes in division 88?
84.12.40 if its function is to regulate and fund social and cultural services. Division 88 is for those who directly deliver care, such as 88.10.00 for the elderly. The department that plans and distributes funding belongs in 84.12.40; the centre that supports people belongs in 88.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 84.12.40— Regolamentazione dell'attività degli organismi preposti ai servizi ricreativi, culturali e sociali vari(corrispondenza diretta)