Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 66Attività ausiliarie dei servizi finanziari e delle attività assicurative
- 66.30.0Attività di gestione di fondi
- 66.30.03Servizi fiduciari e di custodia
Description
- fiduciary and custody services on a fee or contract basis
Exclusion notes
Excluded from class 66.30:
- dealing in financial markets on own account, see 64.99
- management of real estate, see division 68
- management of public funds and public debt services, see 84.11
Frequently asked questions
Does a fiduciary management company use 66.30.03?
Yes, when the activity is the fiduciary administration and custody of assets on behalf of third parties on a contractual basis. If instead the engagement is to manage a trust as trustee, the code is 66.30.02.
Securities custody — do I use 66.30.03 or the auxiliary code 66.19.90?
It depends on how the service is structured. 66.30.03 is the fiduciary and custody service proper, carried out on behalf of third parties. Securities custody as a standalone generic auxiliary activity also appears under 66.19.90; what matters is which activity forms the core of the service.
Fiduciary administration (66.30.03) versus portfolio management (66.30.01) — what is the difference?
66.30.03 administers and safeguards assets held in fiduciary name, without necessarily managing them on the market. The active management of funds and portfolios, involving investment decisions on behalf of the client, is instead 66.30.01.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: