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
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.2Attività mediche e odontoiatriche
- 86.22.0Attività di medicina specialistica
- 86.22.01Trattamenti di chirurgia estetica
Description
- medical consultation and treatment in the field of cosmetic surgery by medical specialists and surgeons also in dedicated centres or day clinics
- medical practices activities in the field of cosmetic surgery
- outpatient medical activities in the field of cosmetic surgery
- cosmetic surgery activities performed by medical specialists
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.22:
- inpatient hospital activities, see 86.10
- dental practice care activities, see 86.23
- nursing and midwifery activities, see 86.94
- activities of physiotherapists, see 86.95
- provision of traditional, complementary and alternative medicine activities, e.g. acupuncture and homeopathy, see 86.96
- beauty treatment activities not performed by medical specialists (e.g. by cosmetologists), see 96.22
Frequently asked questions
I perform fillers and botox in my practice: is it cosmetic surgery 86.22.01 or aesthetic medicine?
No, fillers and botox are not surgery. 86.22.01 is only for cosmetic surgical procedures carried out by a specialist doctor. Non-surgical aesthetic medicine falls within the independent specialist's services, so look at 86.22.02.
Plastic surgeon with their own operating theatre: does 86.22.01 also cover reconstructive procedures?
Only if the predominant activity is aesthetic. The code covers cosmetic surgical treatments performed by a specialist doctor, including in dedicated clinics and centres. For general specialist surgery that is not cosmetic in purpose, the code to consider is 86.22.02.
Opening an aesthetic medicine centre: can I use 86.22.01 even without an operating theatre?
It depends on what you actually do. If the centre performs cosmetic surgical procedures, yes. If you only offer non-surgical outpatient treatments, the classification places them under specialist medicine — see 86.22.03 when the activity is delivered through a facility.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 86.22.06— Centri di medicina estetica(unito da più codici)