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
- 72.10.21Ricerca e sviluppo sperimentale nel campo della geologia
Description
- research and experimental development on geology
Exclusion notes
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
Geologist conducting research on seismic risk and soils: ATECO code 72.10.21 or the general engineering code?
72.10.21 when you are producing experimental research in geology proper. If the predominant work is engineering, applied geotechnics, or other non-geological natural sciences, the reference is 72.10.29. The discipline of the study determines the code, not the client.
What is the difference between geological research and the geology profession — where does 72.10.21 end?
72.10.21 covers R&D, meaning study that generates new knowledge about terrain and geological processes. Surveys, expert assessments, and routine consulting by a geologist are professional services, not experimental research. The question to ask is whether you are experimenting or delivering a standard technical service.
Research on mineralogy and the environment: do I stay on geology 72.10.21 or move to other natural sciences?
Usually 72.10.21 while the subject matter is geological. When the study shifts primarily to chemistry, environmental sciences, or engineering as the main discipline, the code becomes 72.10.29. Look at which body of knowledge is truly at the centre of the project.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 72.19.01— Ricerca e sviluppo sperimentale nel campo della geologia(corrispondenza diretta)