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
- 96.2Servizi di parrucchieri e barbieri, trattamenti di bellezza, centri benessere e attività simili
- 96.23Servizi di centri benessere, sauna e bagno di vapore
- 96.23.9Altri servizi di centri benessere, sauna e bagno di vapore
- 96.23.91Terapia del sale
Description
- salt room therapies, operation of salt rooms
Exclusion notes
Excluded from class 96.23:
- physical well-being services as part of accommodation activities, see division 55
- activities of medical massage therapists, see 86.95
- activities of practitioners in the field of shiatsu, Thai massage, watsu, tui na, qigong, see 86.99
- activities of health, fitness and body-building clubs and facilities, see 93.13
Frequently asked questions
Does a salt cave use 96.23.91?
Yes, if the activity is salt therapy or the management of rooms and caves for halotherapy. If the premises primarily offer sauna, steam bath, spa or non-medical massages, compare with 96.23.99.
What if I sell salt cave sessions and also retail cosmetic products?
The code follows the main service. Halotherapy sessions point to 96.23.91; the retail sale of cosmetics, if it becomes an independent activity, should be compared with 47.75.00.
The salt cave is inside my spa with sauna and massages: do I classify it separately or does everything go under wellness centre?
If the salt cave is the heart of the business, use 96.23.91. When it is just one room within a broader wellness offering — made up mainly of sauna, steam bath and non-medical massages — the wellness centre code 96.23.99 usually prevails and the halotherapy becomes an additional service.