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
- 72.20.0Ricerca e sviluppo sperimentale nel campo delle scienze sociali e umanistiche
- 72.20.09Ricerca e sviluppo sperimentale nel campo delle altre scienze sociali e umanistiche
Description
- research and development on social sciences (e.g., economics and business administration; psychology and cognitive sciences; education; sociology; law; political science; media and communication)
- research and development on humanities and arts, e.g. history, literature and languages, philosophy
- interdisciplinary research and development, predominantly on social sciences and humanities
- research and development on socio-economic relations
Exclusion notes
Excluded from division 72:
- market research and public opinion polling, see 73.20
Excluded from class 72.20:
- research and experimental development activities in the field of cultural heritage conservation science, see 72.10
- market research and public opinion polling, see 73.20
Frequently asked questions
I conduct research in economics, sociology, or psychology: is ATECO code 72.20.09 correct?
Yes, 72.20.09 covers R&D in the social sciences and humanities: economics, psychology, sociology, law, political science, media and communication, as well as history, languages, and philosophy. It applies when you produce research, not when you deliver consulting services or commercial surveys.
Social research or market surveys: 72.20.09 or market research?
Distinguish by purpose. Market research and opinion polls conducted for commercial ends fall under 73.20.00. 72.20.09 is scientific R&D in the social sciences — study that advances the discipline, not data collection aimed at guiding sales or campaigns.
Historical and humanities research without archaeology: do I stay on 72.20.09?
Yes, 72.20.09 covers history, literature, languages, and philosophy. Archaeology has its own dedicated code, 72.20.01, which also covers excavations and the study of finds. Everything else in the social sciences and humanities falls here.