Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 72Ricerca scientifica e sviluppo
- 72.10Ricerca e sviluppo sperimentale nel campo delle scienze naturali e dell'ingegneria
- 72.10.2Ricerca e sviluppo sperimentale nel campo delle altre scienze naturali e dell'ingegneria
- 72.10.22Ricerca e sviluppo sperimentale nel campo della diagnostica per la conservazione dei beni culturali
Description
- research and experimental development activities in the field of cultural heritage conservation science
Exclusion notes
- research and development on archaeology, see 72.20.01
- conservation, restoration and other support activities for cultural heritage, see 91.30
Excluded from division 72:
- market research and public opinion polling, see 73.20
Excluded from class 72.10:
- research and development on archaeology, see 72.20
- DNA sequencing for ruling out or curing a specific disease, see 86.91
- conservation, restoration and other support activities for cultural heritage, see 91.30
Frequently asked questions
Laboratory studying materials and decay of frescoes and paintings: ATECO code 72.10.22 or actual restoration?
72.10.22 when you are carrying out diagnostics and scientific research on conservation: materials analysis, decay studies, sciences applied to cultural heritage. The physical act of restoration and other heritage support activities fall instead under 91.30.09. Here you study; there you intervene.
I carry out excavations and study finds — does 72.10.22 apply, or is there a separate code for archaeology?
For archaeology the correct code is 72.20.01, which covers excavations, on-site archaeological supervision, and post-excavation study of finds. 72.10.22 is for scientific diagnostics of materials and conservation — an applied science distinct from archaeological fieldwork.
Is cultural heritage diagnostics a natural science or does it belong with the humanities?
It sits within the applied natural sciences, because it uses chemistry, physics, and materials science on cultural artefacts — which is why it is coded 72.10.22 inside class 72.10. Historical, archaeological, and humanities research lives instead in class 72.20, with archaeology under 72.20.01.