ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 55.20.51— Servizi di alloggio in aziende agricole(corrispondenza diretta)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- IATTIVITÀ DEI SERVIZI DI ALLOGGIO E DI RISTORAZIONE
- 55ALLOGGIO
- 55.20Alloggi per vacanze e altre strutture per brevi soggiorni
- 55.20.5Affittacamere per brevi soggiorni, case ed appartamenti per vacanze, bed and breakfast, residence, alloggio connesso alle aziende agricole ed ittiche
- 55.20.52Attività di alloggio connesse alle aziende agricole
Frequently asked questions
Fishing tourism with overnight stays: do I use 55.20.52 or stay within the fishing codes?
Yes, overnight hospitality connected to a fishing or aquaculture enterprise belongs in 55.20.52. Fishing and aquaculture activities remain under their respective codes in division 03; this code is used solely to classify the accommodation offered to visitors.
I run an aquaculture farm and want to open a few rooms for tourists: agritourism or this code?
Usually 55.20.52, because your base is aquaculture rather than agriculture. If you were instead farming land or raising land-based livestock you would use 55.20.51. The code follows the nature of the enterprise from which the hospitality originates.
I rent rooms by the lake where I fish: do I need an aquaculture enterprise to use 55.20.52?
Yes — the prerequisite is a genuine fishing or aquaculture enterprise connected to the accommodation. Without that link you would end up in holiday accommodation such as 55.20.42, which does not require any fishing activity.