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
- 68.20.01Affitto e gestione di terreni per telecomunicazioni propri o in locazione
Description
- rental and operating of self-owned or leased land equipped with antennas and cable ducts for telecommunication activities
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 land with a pylon for antennas and cable ducts — is the code 68.20.01?
Yes. 68.20.01 is the specific heading for the rental and management of land equipped with support pylons for antennas and cable ducts for telecommunications. For other non-residential land and for agricultural or forestry land, use 68.20.02 instead.
I lease the roof of my building for antennas or solar panels — 68.20.01 or 68.20.09?
Usually 68.20.09: the letting of rooftops, for example for solar panels, is listed among its activities. 68.20.01 is reserved for land equipped with pylons and cable ducts for telecommunications, not for the rental of a single rooftop.
I manage land with telecommunications infrastructure — is that still 68.20.01, or am I doing telecommunications proper?
It remains 68.20.01 as long as you are renting and managing the land and its support structures. If instead you operate the telecommunications service itself — transmitting signals — you move outside division 68 and into telecommunications activities. For other non-residential properties, see 68.20.02.