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
- TALTRE ATTIVITÀ DI SERVIZI
- 96Attività di servizi alla persona
- 96.30.0Servizi funerari e attività connesse
- 96.30.09Servizi funerari e attività connesse n.c.a.
Description
- incineration of human corpses
- providing cremation services of human corpses
- funeral activities for pet animals:
- preparing the animal dead for burial or cremation and embalming and morticians' services
- managing formalities relating to burial and incineration of animal corpses and related activities
- providing burial services
- incineration of animal corpses
- providing cremation services of animal corpses
- transport of animal remains
- rental or sale of graves
- rental of equipped space in funeral parlours
- census services within cemeteries
- managing formalities relating to burial and incineration of human corpses associated with morticians' services, e.g. on:
- authorisations for the burial of the dead, authorisations for the installation of headstones, authorisations for the renewal of burial niches, chapels and mausoleums, authorisations for the sanitation of burial niches
- concession of burial niches
- contracts for the installation of electrical votive lighting systems
Exclusion notes
Excluded from class 96.30:
- cemetery gardening, see 81.30
- religious funeral service activities, see 94.91
- funeral activities for pet animals, including burial services, see 96.30
Frequently asked questions
Does a crematorium or cremation service use 96.30.09?
Yes, the database includes incineration and cremation of human remains under 96.30.09. For burial, interment or entombment the comparison is 96.30.02.
Do pet funeral services fall under 96.30.09 or under pet services?
For funeral services for animals, the database uses 96.30.09: preparation, burial, cremation, transport of carcasses, ashes or animal remains. Boarding, grooming or training services remain under pet codes such as 96.99.11.
I manage rental of burial niches, spaces in chapels of rest and votive lamp installations — which code do I use?
Yes, these are services the database places under 96.30.09, together with the rental or sale of burial plots and the handling of cemetery formalities not connected to a funeral home. If instead you organise the funeral with preparation of the deceased and transport, that is the funeral home operation proper, under 96.30.01.