Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
Calculate your taxes
Classification
- 68Attività immobiliari
- 68.20.0Affitto e gestione di beni immobili propri o in locazione
- 68.20.02Affitto e gestione di altri terreni ed edifici non residenziali, impianti e fabbriche propri o in locazione
Description
- rental and operating of self-owned or leased real estate, e.g.:
- non-residential land, including agricultural and forestry land (excluding land equipped with antennas and cable ducts for telecommunication activities)
- non-residential buildings, including office buildings, industrial buildings, warehouses, hotels and other leisure buildings, exhibition halls, self-storage facilities, retail stores/shops and shopping centres, data centres
- rental and operating of premises for permanent markets, e.g. fruit and vegetable markets
- rental of non-equipped offices, co-working places and fully equipped offices
- rental of industrial plants and factories, including machinery and equipment
- rental of premises equipped for the provision of health care services by third parties
Exclusion notes
- marketing of licences and other administrative authorisations for commercial-type activities, see 74.91.00
Excluded from class 68.20:
- operation of hotels, suite hotels, holiday homes, rooming houses, camping grounds, trailer parks and other non-residential or short-stay accommodation places (including student accommodation) provided for less than one year, see division 55
- development of building projects for residential and non-residential buildings, for later sale, see 68.12
- rental of machinery, see 77.3
- residential care activities for older persons or persons with physical disabilities, including supervision and assistance in daily living, see 87.30
Frequently asked questions
I rent out a warehouse, an office or a co-working space that I own — is the code 68.20.02?
Yes. Code 68.20.02 covers the rental and management of non-residential properties, whether owned or leased: offices, warehouses, storage units, shops, data centres, co-working spaces and industrial facilities. For residential dwellings, use 68.20.09 instead.
I rent land with a telecommunications mast — does 68.20.02 apply, or is there a specific code?
There is a specific code. Land equipped with masts and cable ducts for telecommunications is excluded from 68.20.02 and falls under 68.20.01. All other non-residential land — including agricultural and forestry land — remains under 68.20.02.
I rent out offices I own, or manage offices for other owners — is it 68.20.02 or 68.32.01?
Ownership is what matters. Code 68.20.02 applies when you rent out properties you own or have yourself leased. If instead you administer and manage other people's properties on their behalf, under a mandate, the correct code is 68.32.01.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: