ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 64.21.00— Attività delle società di partecipazione (holding)(diviso in più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- KATTIVITÀ FINANZIARIE E ASSICURATIVE
- 64ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
- 64.20.00Attività delle società di partecipazione (holding)
Frequently asked questions
A family holding company that owns stakes in operating subsidiaries without managing them — ATECO code 64.21.00?
Yes, if the company simply holds equity stakes without carrying out head-office management activities, the code is 64.21.00. This entry is specifically for holding companies not engaged in operational direction. If, on the other hand, the parent company directs and coordinates the group, see 70.10.00.
A parent company that sets strategic direction and provides services to subsidiaries — 64.21.00 or head-office activities?
Usually 70.10.00, not 64.21.00. When the holding company provides management direction, coordination, and services to the group, it is a head office: 70.10.00. Code 64.21.00 is for the pure holding company that merely holds equity stakes.
I hold minority stakes without controlling interest — does 64.21.00 still apply?
Not quite. Companies that hold equity without controlling stakes are referenced under 64.32.00. Code 64.21.00 is intended for the typical holding company, without head-office activities.