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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 77Attività di noleggio e leasing operativo
- 77.5Attività di servizi di intermediazione per il noleggio e il leasing operativo di beni materiali e beni immateriali non finanziari
- 77.52.00Attività di servizi di intermediazione per il noleggio e il leasing operativo di altri beni materiali e beni immateriali non finanziari
Description
- providing intermediation between households that offer their goods for rental and households renting the goods (e.g. lawnmowers, ladders, bicycles)
- intermediation service activities for rental and leasing of pleasure boats without operator
Exclusion notes
Excluded from division 77:
- rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction, see section F; transport, see section H)
- streaming of content (e.g. software, books, by content publishers), see division 58
- audiobook streaming activities not associated with its publishing, see 60.10
- financial leasing, see 64.91
- rental of real estate, see section M
Excluded from class 77.52:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of boats, see 46.64
- retail sale of boats, see 47.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- intermediation service activities for freight transportation, see 52.31
- intermediation service activities for passenger transportation, see 52.32
- rental and leasing of personal and household goods, see 77.2
- rental and leasing of pleasure boats without operator, see 77.21
- units that have ownership of other machinery, equipment and tangible goods and/or non-financial intangible assets ultimately rented and leased, see 77.3, 77.40
Frequently asked questions
I run a platform connecting people who rent out tools (lawnmowers, ladders, bikes) with those who need them: is this the code or classic rental?
Yes, if you do not own the goods but simply act as the go-between for those who offer them and those who take them, you are here. The key point is that you are not the one doing the renting: you earn a commission on the intermediation. If instead you are the owner of the tools you hire out, the code changes depending on the item — for example machinery and equipment in 77.40.00 for exploitation rights.
I act as intermediary for the rental of leisure boats and inflatable dinghies without skipper: code 77.52.00 or the vehicle one?
Usually 77.52.00. The classification explicitly mentions intermediation for the rental of leisure watercraft without an operator. Intermediation for cars, motorhomes, and trailers instead falls under 77.51.00, which is kept separate specifically for vehicles.
I am building a peer-to-peer marketplace for households renting objects to each other: does this fall here or under miscellaneous business services?
It falls here if the core of your service is connecting those who rent out tangible goods with those who hire them. The ISTAT text explicitly covers intermediation between households that offer their goods and households that rent them. If instead the service becomes generic business support without a focus on rental, look at 82.99.99.