Tax Democracy

ATECO code 60.10.00

Radio broadcasting

TRASMISSIONI RADIOFONICHE

ATECO code60.10.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 60.10.00Attività di trasmissione radiofonica e distribuzione di audio(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • JSERVIZI DI INFORMAZIONE E COMUNICAZIONE
  • 60ATTIVITÀ DI PROGRAMMAZIONE E TRASMISSIONE
  • 60.10.00Trasmissioni radiofoniche

Frequently asked questions

Is 60.10.00 right for an online radio or web radio?
Yes, when the activity is broadcasting audio programmes to the public, subscribers or affiliates: over-the-air radio, internet radio, radio networks or live audio transmissions. If instead you produce recorded podcasts, jingles, audio for video or commissioned audio content, also consider 59.20.10 - Sound recording activities.
Do audio streaming, audiobooks and music all fall under 60.10.00?
No. 60.10.00 is the stronger fit when you distribute third-party audio under distribution rights or broadcast audio programmes. Audiobook publishing is closer to 58.11.00 - Book publishing, while music and music rights may point towards 59.20.20 - Music publishing.
My podcast is recorded and uploaded later — no live broadcast: is it still 60.10.00?
Usually not. The key distinction is live broadcasting: 60.10.00 covers the live transmission of podcasts, while a podcast that is recorded and published later is audio content production and sits closer to 59.20.10 - Sound recording activities, which explicitly mentions non-live audio podcasts.
If episodes are only released on Spotify and other third-party apps, am I the distributor or not?
It depends on who holds the relationship with the listener. When your work is putting audio content on a sharing platform managed by others, without any distribution rights of your own or any broadcasting, you are closer to 60.39.00 - Other content distribution activities. 60.10.00 holds when you do the broadcasting yourself or distribute third-party audio under your own rights.

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