Tax Democracy

ATECO code 68.20

Rental and operation of own or leased real estate

AFFITTO E GESTIONE DI BENI IMMOBILI PROPRI O IN LOCAZIONE

ATECO code68.20

Recommended INPS scheme:

ARTIGIANI

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

86%

Classification

  • 68Attività immobiliari
  • 68.20Affitto e gestione di beni immobili propri o in locazione

Description

Notes from sub-category 68.20.01:

  • rental and operating of self-owned or leased land equipped with antennas and cable ducts for telecommunication activities

Notes from sub-category 68.20.02:

  • 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

Notes from sub-category 68.20.09:

  • rental and operating of self-owned or leased real estate, e.g.:
  • apartment buildings and dwellings
  • residential land
  • provision of homes and furnished or unfurnished flats or apartments for more permanent use, on an annual basis or longer
  • operation of residential mobile home sites for primary residences
  • rental of non-moveable houseboats as primary residences
  • development of building projects for own operation, i.e. for rental of space in these buildings
  • letting of roofs (e.g. for solar power installations)
  • provision of space exclusively for animal boarding

Exclusion notes

  • 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

Excluded from sub-category 68.20.02:

  • marketing of licences and other administrative authorisations for commercial-type activities, see 74.91.00

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now