Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
86%
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Classification
- 68Attività immobiliari
- 68.3Attività immobiliari per conto terzi
- 68.31.00Attività di servizi di intermediazione per attività immobiliari
Description
- provision of real estate activities by real estate agencies or independent real estate agents
- intermediation in buying, selling and rental of real estate on a fee or contract basis
- activities of real estate auctions (excluding judicial auctions)
- real estate listing services
Exclusion notes
Excluded from class 68.31:
- activities of real estate escrow agents, see 68.32
- legal activities, see 69.10
- judicial auctions, see 69.10
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 68.31.00— Attività di mediazione immobiliare(rimappatura complessa)