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
- 68.20Affitto 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
