ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 93.19.92— Attività di guida alpina(corrispondenza diretta)
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
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 93ATTIVITÀ SPORTIVE, DI INTRATTENIMENTO E DI DIVERTIMENTO
- 93.1ATTIVITÀ SPORTIVE
- 93.19Altre attività sportive
- 93.19.9Attività sportive n.c.a.
- 93.19.92Attività delle guide alpine
Frequently asked questions
Mountain guide leading clients in the mountains: 93.19.92 or tourist guide?
93.19.92 if the activity is mountain guiding. If you accompany tourists on routes not classified as mountain guide activities, 79.90.03 may be more appropriate.
I run rock climbing courses: 93.19.92 or sports training?
If the activity is carried out as a mountain guide, 93.19.92 remains the specific code. If you offer only recreational or sporting courses without that mountain guide profile, compare with 85.51.09.
I lead hiking excursions on moderate mountain trails, not on rock faces or glaciers: should I use 93.19.92?
Often not, because 93.19.92 is the code for fully qualified mountain guides. If you take clients on moderate-altitude hiking itineraries as a trekking guide, without the mountain guide qualification, see 79.90.03.
I do canyoning and torrent descent as my main activity: 93.19.92 or another sports activity code?
If you lead clients as a mountain guide, 93.19.92 is consistent. If the activity is a sporting or recreational service that cannot be classified as mountain guiding, the code to compare is 93.19.99.