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ATECO code 68.32

Management of real estate on a fee or contract basis

ALTRE ATTIVITÀ IMMOBILIARI PER CONTO TERZI

ATECO code68.32

Recommended INPS scheme:

ARTIGIANI

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

86%

Classification

  • 68Attività immobiliari
  • 68.3Attività immobiliari per conto terzi
  • 68.32Altre attività immobiliari per conto terzi

Description

Notes from sub-category 68.32.01:

  • administration of condominiums
  • activities of rent-collecting agencies
  • management of real estate, e.g. property management of real estate or dwellings in joint ownership (mostly carried out on a fee or contract basis)
  • management of real estate, e.g. property management of real estate or dwellings for short-term (less than one year) accommodation for visitors and other travellers

Notes from sub-category 68.32.09:

  • activities of real estate valuation
  • activities of real estate escrow agents
  • advisory activities on a fee or contract basis, in connection to buying, selling and rental of real estate

Exclusion notes

  • legal activities, see 69.10
  • asset management activities as part of financial management consulting, see 70.20
  • combined facilities support services: the provision of a combination of support services (e.g. general interior cleaning, maintenance and making minor repairs, waste disposal, guard and security services), see 81.10
  • activities of condominiums as employers of domestic personnel, see 97.00

Excluded from sub-category 68.32.01:

  • activities of condominiums as employers of domestic personnel, see 97.00.10

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