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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 93Attività sportive, di intrattenimento e divertimento
- 93.1Attività sportive
- 93.19Attività sportive n.c.a.
- 93.19.9Altre attività sportive n.c.a.
- 93.19.99Altre attività sportive varie n.c.a.
Description
- activities of individual own-account sportspersons and athletes
- activities of individual own-account referees, judges, timekeepers, etc.
- activities of individual own-account participants of e-sports
- activities of racing stables, kennels and garages
- operation of racing and riding stables
- operation of sport fishing and hunting preserves
- support activities for sport or recreational hunting and fishing
- operation of vertical, aerodynamic wind tunnels
- activities related to training animals for sports or entertainment
Exclusion notes
- activities of sports clubs, see 93.12.00
- service activities to promote hunting and trapping, see 94.99.90
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 93.19:
- stud services, see 01.62
- broadcasting of live performances and events, see 60.20
- rental of sports equipment, see 77.21
- organisation of conferences, conventions and trade shows, see 82.30
- sports instruction in camps or schools, see 85.51
- activities of sports instructors, teachers, coaches, see 85.51
- card game instruction, see 85.51
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of artistic events, see 90.39
- provision of personnel and equipment as part of the organisation and operation of a sporting event (not by sports clubs) with own facilities, see 93.11
- activities of sports clubs, see 93.12
- operation of e-sports clubs, see 93.12
- organisation and operation of outdoor or indoor sporting events for professionals or amateurs by _x000D_ sports clubs, see 93.12
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of non-artistic events, see 93.29
- activities of guides for underwater excursions, see 93.29
- park and beach activities, see 93.29
- service activities to promote hunting and trapping, see 94.99
- training of pets, see 96.99
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 93.19.99— Altre attività sportive nca(diviso in più codici)