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
- 93.1Attività sportive
- 93.19Attività sportive n.c.a.
- 93.19.9Altre attività sportive n.c.a.
- 93.19.92Attività di guida alpina
Description
- activities of mountain guides
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 93.1:
- sports and recreation education activities, see 85.51
Excluded from class 93.19:
- stud services, see 01.62
- broadcasting of live performances and events, see 60.20
- rental of sports equipment, see 77.21
- organisation of conferences, conventions and trade shows, see 82.30
- sports instruction in camps or schools, see 85.51
- activities of sports instructors, teachers, coaches, see 85.51
- card game instruction, see 85.51
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of artistic events, see 90.39
- provision of personnel and equipment as part of the organisation and operation of a sporting event (not by sports clubs) with own facilities, see 93.11
- activities of sports clubs, see 93.12
- operation of e-sports clubs, see 93.12
- organisation and operation of outdoor or indoor sporting events for professionals or amateurs by _x000D_ sports clubs, see 93.12
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of non-artistic events, see 93.29
- activities of guides for underwater excursions, see 93.29
- park and beach activities, see 93.29
- service activities to promote hunting and trapping, see 94.99
- training of pets, see 96.99
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 93.19.92— Attività delle guide alpine(corrispondenza diretta)