ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 68.32.01— Gestione di beni immobili per conto terzi(corrispondenza diretta)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- 68ATTIVITÀ IMMOBILIARI
- 68.3ATTIVITÀ IMMOBILIARI PER CONTO TERZI
- 68.32Gestione di immobili per conto terzi
- 68.32.00Amministrazione di condomini e gestione di beni immobili per conto terzi
Frequently asked questions
I'm registering as self-employed as a building manager (amministratore di condominio) — is the code 68.32.01?
Yes. Code 68.32.01 includes the management of residential buildings — even by an independent administrator — the collection of service charges, and the property management of third-party real estate. For valuation and real estate consultancy on behalf of others, see 68.32.09 instead.
I manage holiday lets for other property owners — 68.32.01 or renting my own properties 68.20.09?
Code 68.32.01 applies, because you are managing other people's properties on their behalf, including for short stays of less than a year. If instead you rent out residential properties you own, the code is 68.20.09.
Building manager or real estate agent — can 68.32.01 and 68.31.00 be confused?
Yes, but the boundary is clear. Code 68.32.01 involves managing and administering a property or building on behalf of its owner. Code 68.31.00 involves brokering sales and lettings for a commission. One manages over time; the other closes the deal.