ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 64.92.91— Altre attività di concessione del credito fornite dai consorzi di garanzia collettiva fidi(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- KATTIVITÀ FINANZIARIE E ASSICURATIVE
- 64ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
- 64.9ALTRE ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
- 64.92.0Altre attività creditizie
- 64.92.01Attività dei consorzi di garanzia collettiva fidi
Frequently asked questions
A confidi that guarantees its members' loans to banks — ATECO code 64.92.91?
Yes. Mutual guarantee consortia (confidi) have this dedicated entry at 64.92.91. It is the specific code for collective loan guarantees, distinct from the general credit-granting activity under 64.92.99.
The confidi also grants loans directly in addition to providing guarantees — does it stay under 64.92.91?
Generally yes, when the activity is typical of a mutual guarantee consortium. If the lending activity goes beyond the confidi perimeter and becomes general credit-granting by a non-deposit-taking institution, then 64.92.99 applies.
What is the difference between a confidi 64.92.91 and risk assessment activities 66.21.00?
Code 64.92.91 is the confidi that grants credit and collective guarantees. Risk and damage assessment as an ancillary service — for example appraisals and valuations — falls instead under 66.21.00. One grants credit or guarantees; the other only assesses.