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.
- 93.19.91Attività di ricarica di bombole per attività subacquee
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
I refill scuba tanks: 93.19.91 or equipment rental?
93.19.91 if the activity is specifically refilling cylinders for scuba diving. If you rent wetsuits, fins, tanks or other sports equipment without refilling as your main service, compare with 77.21.09.
Does a diving centre with underwater excursions use 93.19.91?
Only for cylinder refilling, if that is the activity being classified. If the main activity is guiding underwater excursions or other recreational activities, see 93.29.99.
Besides refilling cylinders I also service and maintain diving equipment: does the code change?
Refilling stays under 93.19.91, but repair and maintenance of equipment is a separate activity. If that becomes the main part, see 95.29.22.
I'm a scuba instructor and teach diving courses: does that fall under 93.19.91?
No, 93.19.91 is solely for cylinder refilling. If you sell diving courses and certifications as your main activity, the code to compare is 85.51.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 93.19.91— Ricarica di bombole per attività subacquee(corrispondenza diretta)