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
- 68.20.09Affitto e gestione di beni immobili propri o in locazione n.c.a.
Description
- 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
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 residential apartments I own on long-term contracts — is the code 68.20.09?
Yes. Code 68.20.09 covers the rental and management of residential dwellings you own, let on a long-term basis — typically annual or longer. For offices, warehouses and other non-residential properties, use 68.20.02 instead.
I rent out my apartments as holiday lets for short stays — 68.20.09 or property management 68.32.01?
For your own properties rented long-term, you stay under 68.20.09. Managing other people's accommodation for short stays of less than a year, on their behalf, falls instead under the property management code 68.32.01. The key question is whether the properties are yours or your clients'.
I lease the roof of my building for solar panels — does that fall under 68.20.09?
Yes. Leasing rooftops — for example for the installation of solar panels — is listed among the activities of 68.20.09. If instead you lease land with telecommunications masts, the code becomes 68.20.01.