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
- 68.32.0Altre attività immobiliari per conto terzi
- 68.32.09Altre attività immobiliari per conto terzi n.c.a.
Description
- 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
Excluded from class 68.32:
- 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
Frequently asked questions
I carry out valuations and appraisals of real estate on behalf of clients — is the code 68.32.09?
Yes. Code 68.32.09 includes property valuation, the activities of real estate guaranty agents, and advisory services on buying, selling and letting on behalf of third parties. If instead you broker sales and lettings for a commission, that is intermediation under 68.31.00.
Real estate valuation 68.32.09 or risk and damage assessment 66.21.00 — which should I use?
It depends on the subject matter. Code 68.32.09 covers the valuation of real estate. The assessment of risks and damages in an insurance context, related to indemnification, falls instead under 66.21.00.
Real estate consultancy for third parties — does it stay under 68.32.09 or become property management 68.32.01?
Usually 68.32.09: advisory services relating to buying, selling and letting real estate, without actually administering the property, belong here. When you concretely manage or administer a property or residential building on behalf of its owner, the code becomes 68.32.01.