Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 96Attività di servizi alla persona
- 96.2Servizi di parrucchieri e barbieri, trattamenti di bellezza, centri benessere e attività simili
- 96.23Servizi di centri benessere, sauna e bagno di vapore
- 96.23.10Servizi di centri termali
Exclusion notes
Excluded from class 96.23:
- physical well-being services as part of accommodation activities, see division 55
- activities of medical massage therapists, see 86.95
- activities of practitioners in the field of shiatsu, Thai massage, watsu, tui na, qigong, see 86.99
- activities of health, fitness and body-building clubs and facilities, see 93.13
Frequently asked questions
Does a thermal water establishment use 96.23.10 or 96.23.99?
Use 96.23.10 if the service is a thermal spa centre. 96.23.99 is more suited to spas, saunas, steam baths, solaria, slimming centres and non-medical massages that are not thermal spa centres.
Does the code change if the thermal spa centre is inside a hotel?
Not necessarily. The accommodation business and the thermal spa centre can be classified as separate activities. For classifying the thermal service itself, the reference remains 96.23.10.
Thermal spa that also offers sauna, steam bath and relaxation massages: does it all go under 96.23.10?
The core thermal service remains 96.23.10. Sauna, steam bath, solarium and non-medical massages — if they become a standalone wellness offering — fall under 96.23.99. It is common to have the thermal activity as primary and the wellness offering as secondary.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 96.04.20— Stabilimenti termali(corrispondenza diretta)