ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 64.31.00— Attività dei fondi di investimento del mercato monetario e del mercato non monetario(rimappatura complessa)
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
- KATTIVITÀ FINANZIARIE E ASSICURATIVE
- 64ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
- 64.30Società fiduciarie, fondi e altre società simili
- 64.30.20Sicav (Società di investimento a capitale variabile)
Frequently asked questions
Open-ended or closed-ended investment fund — ATECO code 64.31.00 or the code for the asset management company (SGR) that manages it?
They are two different things. Code 64.31.00 covers the fund itself as a vehicle — open-ended or closed-ended, unit trusts and investment trusts. The asset management company that administers the fund on behalf of unitholders falls under 66.30.01.
A fund investing on markets on its own account — is it 64.31.00 or 64.99.00?
Usually 64.31.00 if it is a collective investment fund, whether money market or non-money market. Investment and trading on own account outside a fund structure — for example by an investment club or venture capital vehicle — falls under 64.99.00.
Does a pension fund fall under 64.31.00 because it is a fund?
No. Pension funds have their own dedicated entry, 65.30.00. Code 64.31.00 covers money market and non-money market investment funds, not the payment of pension benefits.