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
- 93.2Attività di intrattenimento e divertimento
- 93.21.00Attività dei parchi di divertimento e dei parchi tematici
Description
- activities of amusement parks and theme parks
- permanent and site-based operation of a variety of attractions, e.g. mechanical rides, carousels, games, shooting galleries, shows, theme exhibits
- activities of aqua parks or water parks
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 93.2:
- dramatic arts, music and other arts, see division 90
- sports activities, see 93.1
- activities related to the infrastructure and facilities for sports (e.g. swimming pools, playgrounds), see 93.11
Excluded from class 93.21:
- operation of gambling or lottery games, see 92.00
- operation of mechanical rides, games and shows by independent providers (e.g. at fairgrounds, festivals, Christmas markets), see 93.29
Frequently asked questions
Does a permanent water park or theme park use 93.21.00?
Yes, if you permanently operate an amusement park, theme park or water park with on-site attractions. If you bring rides and attractions to fairs and local festivals, see 93.29.91.
A park that also hosts live shows: does it stay on 93.21.00?
It stays on 93.21.00 if the main service is managing the park and its attractions. If the standalone activity is an artistic or performing arts show, the comparison code may be 90.20.09.
I'm opening an adventure park with aerial rope courses and zip lines through the trees: is that 93.21.00?
It depends on how it is set up. If it is a permanent themed attraction site with on-site facilities, 93.21.00 fits. If it is primarily an outdoor recreational activity that cannot really be classified as an amusement park, see 93.29.99.
My rides are not permanent — I move them from one town square to another: do I still fall under 93.21.00?
No, 93.21.00 is for permanent, fixed-location attractions. If you set up and dismantle rides and travel to fairs and festivals, the correct code is 93.29.91.