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.
- 93.19.93Attività di guida di pesca
Exclusion notes
- activities of guides for underwater excursions, see 93.29.99
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
I take clients fishing on lakes and rivers: 93.19.93?
Yes, if the activity is fishing guiding. If you fish yourself as a productive activity, the comparison is not a sporting one but with 03.12.00 for freshwater fishing.
Fishing guide trip that includes a trekking section: 93.19.93 or mountain guide?
93.19.93 if the service remains fishing guiding. If the service requires actual mountain guiding or mountain activities classifiable as such, see 93.19.92.
I take clients spearfishing underwater, not rod fishing: is that 93.19.93?
No. Guiding underwater excursions does not fall under 93.19.93, which covers traditional fishing guiding. For underwater outings the code to look at is 93.29.99.
I organise recreational fishing days on a boat with clients: 93.19.93 or tourist guiding?
If the service is specifically guiding them to fish, 93.19.93 remains appropriate even from a boat. If the outing is primarily a tourist experience and you act as a tour guide, see 79.90.03.