Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 93Attività sportive, di intrattenimento e divertimento
- 93.1Attività sportive
- 93.13.0Attività dei centri di fitness
- 93.13.09Altre attività dei centri di fitness
Description
- activities of fitness clubs
- activities of body-building facilities
- fitness instruction provided by fitness clubs
Exclusion notes
Excluded from division 93:
- dramatic arts, music, other arts and entertainment (e.g. production of live theatrical presentations, concerts, opera or dance productions, other stage productions), see division 90
- operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 91
- preservation of historical sites, see division 91
- activities of nature reserves, see division 91
Excluded from group 93.1:
- sports and recreation education activities, see 85.51
Excluded from class 93.13:
- sports instruction by individual teachers, trainers, see 85.51
- pilates instruction by individual teachers, trainers, see 85.51
Frequently asked questions
Gym with weights room and fitness classes: 93.13.09?
Yes, if you run a fitness centre, gym or bodybuilding facility. If the service is only sports instruction without managing the centre, compare with 85.51.09.
Fitness centre offering yoga classes: 93.13.09 or 93.13.01?
If the centre is a general gym or fitness club, 93.13.09 is the closer fit. If the space is specifically a yoga, Pilates or Tai Chi studio, see 93.13.01.
I'm opening a CrossFit box with functional training: 93.13.09 or sports club?
Usually 93.13.09, because a CrossFit box is a physical training facility similar to a gym. If instead it is organised as a club with registered members and competing teams, compare with 93.12.00.
My fitness centre also has a swimming pool: do I stay on 93.13.09 or do I need the swimming pool code?
If the main activity remains the gym and the pool is an additional service, you can stay on 93.13.09. If the pool becomes the core of the business — with swimming and aquatic classes — see 93.11.10 for that part.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 93.13.00— Gestione di palestre(corrispondenza diretta)