Tax Democracy

ATECO code 85.59.30

Language schools and language courses

SCUOLE E CORSI DI LINGUA

ATECO code85.59.30

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 85.59.10Corsi di lingua straniera(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • 85ISTRUZIONE
  • 85.5ALTRI SERVIZI DI ISTRUZIONE
  • 85.59Servizi di istruzione n.c.a.
  • 85.59.30Scuole e corsi di lingua

Frequently asked questions

Community learning centre with mixed courses: code 85.59.30 or the individual course codes?
85.59.30 covers the residual courses of community learning centres (università popolari), but it expressly excludes certain subjects. Sport goes under 85.51.09, languages under 85.59.10. Everything else in non-formal adult education stays here.
Cultural course at a community learning centre: does it fall under 85.59.30 or cultural education?
Usually not under 85.59.30. Cultural education from community learning centres is referred to 85.52.09, while 85.59.30 only retains courses that do not fall under sport, culture, languages, or IT.
IT course at a community learning centre: is it 85.59.30?
No. IT training and professional development — even when delivered by a community learning centre — goes under 85.59.20. 85.59.30 is the catch-all entry for everything not covered elsewhere.

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