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
- 68.3Attività 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
