ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 68.31.00— Attività di servizi di intermediazione per attività immobiliari(rimappatura complessa)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
Calculate your taxes
Classification
- 68ATTIVITÀ IMMOBILIARI
- 68.3ATTIVITÀ IMMOBILIARI PER CONTO TERZI
- 68.31.00Attività di mediazione immobiliare
Frequently asked questions
I'm registering as self-employed as a real estate agent — is the code 68.31.00?
Yes. Code 68.31.00 covers intermediation in the buying, selling and letting of property on behalf of third parties, for a commission: real estate agencies and independent agents. If instead you manage residential buildings or administer other people's properties, the code is 68.32.01.
I work as a real estate agent, or I sell properties I own myself — 68.31.00 or 68.11.00?
It depends on who holds the title. Code 68.31.00 brings buyers and sellers together on behalf of others and earns a commission. Those who buy and resell properties they own fall under 68.11.00.
I manage real estate auctions — 68.31.00 or legal support activities 69.10.30?
It depends whether the auction is court-ordered. Non-judicial real estate auctions fall under 68.31.00. Judicial auctions conducted on behalf of courts are instead classified under 69.10.30.