ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 96.23.10— Servizi di centri termali(corrispondenza diretta)
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
- SALTRE ATTIVITÀ DI SERVIZI
- 96.0ALTRE ATTIVITÀ DI SERVIZI PER LA PERSONA
- 96.04Servizi dei centri per il benessere fisico
- 96.04.20Stabilimenti termali
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.