Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
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
- 72.10.29Ricerca e sviluppo sperimentale nel campo delle altre scienze naturali e dell'ingegneria n.c.a.
Description
- research and experimental development on natural sciences
- research and experimental development on engineering and technology
- research and experimental development on medical, health and life, and veterinary sciences
- research and experimental development on agricultural, forestry and fisheries sciences
- interdisciplinary research and development, predominantly on natural sciences and engineering
- DNA sequencing for general research on biological processes
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
I do R&D in engineering and applied sciences but don't fit any specific category — is ATECO code 72.10.29 the right one?
Yes, 72.10.29 is the catch-all for R&D in natural sciences and engineering that has no dedicated code: engineering, technology, medical sciences, agricultural, forestry and fishing sciences, and predominantly interdisciplinary research. If the field is biotechnology or geology, dedicated codes exist such as 72.10.10.
Research in software and technology: does it fall under 72.10.29 or under IT activities?
It depends. If you are conducting genuine experimental R&D that generates new knowledge in engineering and technology, it belongs in 72.10.29. Custom software development and programming are a separate matter and follow division 62, for example 62.10.00. The distinction is research versus applied service.
My research spans multiple natural sciences at once: do I use 72.10.29 or pick a single code?
72.10.29 is designed precisely for interdisciplinary research that is primarily natural-science and engineering in nature, so it is the right choice when no single discipline dominates with a dedicated code. If the heaviest component is clearly biotech or geological, the specific code is preferable to the general one.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 72.19.09— Ricerca e sviluppo sperimentale nel campo delle altre scienze naturali e dell'ingegneria(diviso in più codici)