Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.25.0Servizi di logistica
- 52.25.01Servizi di logistica per opere d'arte
Description
- pickup of works of art and protective packing with anticollision, antivibration, insulation and climate-control features
- moving works of art between museums and installation of works of art, fine arts and valuable items
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.25:
- freight forwarding, see 52.26
- ship brokerage - includes taking care of the entry and clearance of ships, as an intermediary between shipowners and shippers or receivers of goods, see 52.31
- courier activities, see 53.20
- provision of motor, marine, aviation and transport insurance, see 65.12
- management consultancy for companies' logistics, see 70.20
- logistics consulting activities, i.e. planning, designing and supporting operations of transport, warehousing and distribution, see 70.20
Frequently asked questions
Transport and packing of paintings and sculptures for exhibitions: which ATECO code applies?
Code 52.25.01 is dedicated to art logistics: collection, shock-proof and climate-controlled packing, transport, and installation between museums and collections. Moving objects within a single museum, without the broader service, remains under 52.24.40 instead.
Art logistics or climate-controlled warehousing: how do I tell them apart?
The key question is whether the artwork moves or stays put. Collection, packing, and transport are 52.25.01; keeping it in a vault or a climate-controlled depot is warehousing, i.e. 52.10.10.
I handle both fine-art logistics and general logistics: can I use 52.25.01 for everything?
Only for the fine-art portion. Distribution centres, cargo consolidation for shipment, and general packing fall under 52.25.09. Code 52.25.01 applies where the value added lies in protecting high-value items.