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
- 93.12.00Attività dei club sportivi
Description
- operation of sports clubs, e.g.:
- football clubs
- bowling clubs
- swimming clubs
- golf clubs
- boxing clubs
- winter sports clubs
- chess clubs
- track and field clubs
- shooting clubs
- e-sports clubs
- card game clubs (e.g. bridge clubs)
- water sports clubs (canoeing, rowing, sailing, etc.)
- organisation and operation of outdoor or indoor sporting events for professionals or amateurs by sports clubs
- provision of clubhouse services by sports clubs
- sports training within sports clubs
Exclusion notes
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 93.12:
- sports instruction by individual teachers, trainers, see 85.51
- operation of sports facilities, see 93.11
- activities of individual own-account sportspersons and athletes, referees, judges, timekeepers, etc., see 93.19
- activities of individual own-account participants of e-sports, see 93.19
- activities of sports federations, see 93.19
Frequently asked questions
Does a registered sports association (ASD) that organises training use 93.12.00?
Usually yes, if the activity is managing a sports club — with training sessions, membership services, and sports participation. If the activity is solely promoting or staging sporting events without a club structure, look at 93.19.10.
A club that also owns its courts: 93.12.00 or 93.11.90?
It depends on the focus of the activity. If the sports club — with members, teams, and training — prevails, 93.12.00 is closer. If the main activity is making facilities and courts available to others, compare with 93.11.90.
A youth football academy with club membership: 93.12.00 or sports training?
If the players are registered members of the club, with teams and internal activities, 93.12.00 is consistent — it also covers sports training carried out within the club itself. If you sell only lessons and courses outside a club structure, look at 85.51.09.
My football club also organises a tournament open to other teams — does the code change?
Usually not: as long as the tournament is run by the club as its own activity, stay with 93.12.00. If you primarily become an organiser of sporting events on behalf of third parties, detached from club management, compare with 93.19.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 93.12.00— Attività di club sportivi(unito da più codici)