ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 93.19.99— Altre attività sportive varie n.c.a.(diviso in più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 93ATTIVITÀ SPORTIVE, DI INTRATTENIMENTO E DI DIVERTIMENTO
- 93.1ATTIVITÀ SPORTIVE
- 93.19Altre attività sportive
- 93.19.9Attività sportive n.c.a.
- 93.19.99Altre attività sportive n.c.a.
Frequently asked questions
Independent athlete or referee: 93.19.99?
Yes, 93.19.99 covers independent sportspeople, athletes, referees, judges, timekeepers and eSports participants. If the activity is carried out within a sports club, the code to compare is 93.12.00.
I run an equestrian centre or a sport fishing reserve: 93.19.99?
Yes, the code also covers facilities for equestrian sports, sport fishing or hunting reserves and related support activities. If the activity is an association promoting hunting or catching, compare with 94.99.90.
I'm a horse riding instructor giving only riding lessons: 93.19.99 or sports training?
If you manage the equestrian centre, 93.19.99 fits because it includes facilities for equestrian sports. If instead you only sell lessons as an instructor, without managing the facility, the code to compare is 85.51.09.
I have an eSports team with contracted players: 93.19.99 or sports club?
93.19.99 is the code for an individual independent participant in eSports competitions. If instead you manage a fully organised team with contracted players and club activities, compare with 93.12.00.