Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- 68Attività immobiliari
- 68.1Attività immobiliari su beni propri e sviluppo di progetti immobiliari
- 68.12Sviluppo di progetti immobiliari
Description
Notes from sub-category 68.12.00:
- development of building projects for self-owned residential and non-residential buildings or civil engineering works by bringing together financial, technical and physical means to realise the building projects for later sale
- subdividing and improving of self-owned land for later sale
- redevelopment of buildings projects for self-owned residential and non-residential buildings or civil engineering works to realise the building projects for later sale
Exclusion notes
- construction activities related to land improvement, see section F
- complete remodelling or renovating of existing residential or non-residential buildings involving several specialised construction activities, see division 41
- construction of residential and non-residential buildings, see division 41
- painting and glazing activities as part of maintenance, see 43.34
- development of building projects for own operation, i.e. for renting out the space in these buildings, see 68.20
- architectural and engineering activities, see 71.1
- provision of architectural or engineering project management services for construction projects, see 71.1
Excluded from group 68.1:
- general construction and specialised construction activities for buildings and civil engineering works, see section F
- architectural and engineering activities and related technical consultancy, see 71.1
- provision of architectural or engineering project management services for construction projects, see 71.1